Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十二条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 31-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ix)) apply to transfers that fall under the category of transfers for a superior residential area, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers that fall under the category of transfers for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
新租税特別措置法第三十一条の二第二項（第九号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to transfers of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
新租税特別措置法第三十四条の二第二項（第三号に係る部分に限る。）の規定は、個人が平成二十四年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
新租税特別措置法第三十六条の二の規定は、個人が平成二十四年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in paragraph (1)) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after January 1, 2012 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern transfers in the case where an individual transferred assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that item before that date.
新租税特別措置法第三十七条（第一項の表の第九号の下欄に係る部分に限る。）の規定は、個人が平成二十四年一月一日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前に旧租税特別措置法第三十七条第一項の表の第九号の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. Pertaining to Transfers, etc. of Listed Shares, etc. Held in a Specified Account
第十三条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）
The provisions of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to reports referred to in paragraph (7) of that Article pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year from 2012 onward, and the provisions then in force continue to govern reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year up to 2011.
新租税特別措置法第三十七条の十一の三第八項の規定は、平成二十四年以後の各年において同条第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書について適用し、平成二十三年以前の各年において旧租税特別措置法第三十七条の十一の三第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.
第十四条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ix) and (x)) apply to transfers of listed shares, etc. prescribed in that paragraph made on or after the Effective Date by a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph.
新租税特別措置法第三十七条の十二の二第二項（第九号及び第十号に係る部分に限る。）の規定は、同項の居住者又は国内に恒久的施設を有する非居住者が施行日以後に行う同項に規定する上場株式等の譲渡について適用する。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
第十五条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 40-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of Important Tangible Folk Cultural Properties prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers of covered assets prescribed in Article 40-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
新租税特別措置法第四十条の二第二項の規定は、個人が施行日以後に行う同項に規定する重要有形民俗文化財の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十条の二第二項に規定する対象資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on the Due Date for Payment of Income Tax Withheld at the Source on Salaries, Severance Pay or Other Such Compensation
第十六条（給与、退職手当等について源泉徴収した所得税の納期限の特例に関する経過措置）
The provisions then in force continue to govern salaries, etc. and severance pay or other such compensation prescribed in Article 41-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be paid before July 1, 2012.
平成二十四年七月一日前に支払うべき旧租税特別措置法第四十一条の六第一項に規定する給与等及び退職手当等については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning the Special Income Tax Credit Where a Certified Long-Life Quality House Is Newly Constructed, etc.
第十七条（認定長期優良住宅の新築等をした場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after January 1, 2012, uses a certified long-life quality house prescribed in paragraph (1) of that Article as the resident's residence as provided in that paragraph, and the provisions then in force continue to govern cases where a resident, before that date, used a certified long-life quality house prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation as the resident's residence as provided in that paragraph.
新租税特別措置法第四十一条の十九の四の規定は、居住者が平成二十四年一月一日以後に同条第一項に規定する認定長期優良住宅を同項の定めるところによりその者の居住の用に供する場合について適用し、居住者が同日前に旧租税特別措置法第四十一条の十九の四第一項に規定する認定長期優良住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
Supplementary Provisions, Article 18Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十八条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
Supplementary Provisions, Article 19Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
第十九条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.
新租税特別措置法第四十二条の五（第一項第一号に係る部分に限る。）の規定は、法人が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする同項に規定するエネルギー環境負荷低減推進設備等について適用し、法人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。
With regard to the application of the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to a corporation that has obtained the certification referred to in Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities come into effect", and the phrase "that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph".
電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第一項の認定を受けた法人の附則第一条第十号に定める日から平成二十四年六月三十日までの間における新租税特別措置法第四十二条の五の規定の適用については、同条第一項中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。
Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, are deemed to fall under the category of certified power generation facilities prescribed in Article 42-5, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) apply.
電気事業者による再生可能エネルギー電気の調達に関する特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項の規定による認定を受けたものとみなされる前項に規定する認定に係る同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第四十二条の五第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）の規定を適用する。
Supplementary Provisions, Article 20Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第二十条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to specified machinery and equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date.
新租税特別措置法第四十二条の六（第一項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用する。
Supplementary Provisions, Article 21Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
第二十一条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (iv) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の九第一項（同項の表の第一号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of that Article (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第一項の規定による指定があった場合には、その指定があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
Areas that, out of the districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply.
旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。