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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成二十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the following provisions: June 1, 2013;

次に掲げる規定　平成二十五年六月一日

Omitted

略

the provisions in amending , the provisions amending (limited to the part replacing "meaning …; hereinafter in " with "meaning … or a house specified by Cabinet Order that falls under a specified building prescribed in which is deemed to be a low-carbon building pursuant to the provisions of ; hereinafter in ") and the provisions amending , and the provisions of Article 53, Article 54, paragraph (2) and Article 87, paragraph (1) of the Supplementary Provisions.

中の改正規定、の改正規定（「をいう。以下」を「又はの規定により低炭素建築物とみなされるに規定する特定建築物に該当する家屋で政令で定めるものをいう。以下」に改める部分に限る。）及びの改正規定並びに附則第五十三条、第五十四条第二項及び第八十七条第一項の規定

Omitted

略

the following provisions: January 1, 2014;

次に掲げる規定　平成二十六年一月一日

the provisions in amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part deleting "through "), the provisions amending (excluding the part replacing "or " with ", or "), the provisions amending (excluding the part replacing "March 31, 2013" with "March 31, 2016" and "hereinafter in " with ""), the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part deleting "(Act No. 84 of 2012)" and replacing "meaning …; hereinafter in " with "meaning … or a house specified by Cabinet Order that falls under a specified building prescribed in which is deemed to be a low-carbon building pursuant to the provisions of ; hereinafter in " in , the part replacing "" with "" in , the part replacing ", or " with "or " in , the part replacing ", or " with "or " in , the part replacing "" with "" in , the part concerning (excluding the part renumbering as ) and the part concerning (excluding the part renumbering as )), the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "300,000 yen" with "500,000 yen" and "" with "" in and the part replacing "300,000 yen" with "500,000 yen" and "" with "" in ), the provisions amending (limited to the part replacing "December 31, 2013" with "December 31, 2017"), the provisions amending (limited to the part replacing "December 31, 2013" with "December 31, 2017"), the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions amending (excluding the part adding one item to , the part renumbering as , moving down by one item each and adding one item after in , and the part replacing " and (" with " and , and (including the cases where it is applied mutatis mutandis pursuant to ) and (" in ), the provisions amending , the provisions amending and the provisions amending (limited to the part concerning and ), and the provisions of Articles 32, 34, 36, 39, 40, 48 and 49, Article 54, paragraphs (1) and (4), Article 55, paragraph (3), Article 85, paragraph (1), and Articles 90, 91 and (limited to the provisions amending the row for of the table in (limited to the part replacing "each item of " with "")) of the Supplementary Provisions.

中の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「からまで」を削る部分に限る。）、の改正規定（「若しくは」を「、若しくは」に改める部分を除く。）、の改正規定（「平成二十五年三月三十一日」を「平成二十八年三月三十一日」に、「以下」を「」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定（中「（）」を削り、「をいう。以下」を「又はの規定により低炭素建築物とみなされるに規定する特定建築物に該当する家屋で政令で定めるものをいう。以下」に改める部分、中「」を「」に改める部分、中「、若しくは」を「若しくは」に改める部分、中「、又は」を「又は」に改める部分、中「」を「」に改める部分、に係る部分（をとする部分を除く。）及びに係る部分（をとする部分を除く。）を除く。）、の改正規定、の改正規定、の改正規定、の改正規定（中「三十万円」を「五十万円」に、「」を「」に改める部分及び中「三十万円」を「五十万円」に、「」を「」に改める部分を除く。）、の改正規定（「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分に限る。）、の改正規定（「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分に限る。）、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定（に一号を加える部分、中をとし、を一号ずつ繰り下げ、の次に一号を加える部分及び中「及び（」を「及び並びにイ（において準用する場合を含む。）及び（」に改める部分を除く。）、の改正規定、の改正規定及びの改正規定（及びに係る部分に限る。）並びに附則第三十二条、第三十四条、第三十六条、第三十九条、第四十条、第四十八条、第四十九条、第五十四条第一項及び第四項、第五十五条第三項、第八十五条第一項、第九十条、第九十一条並びに（の表の項の改正規定（「各号」を「」に改める部分に限る。）に限る。）の規定

the following provisions: April 1, 2014;

次に掲げる規定　平成二十六年四月一日

Omitted

略

the provisions in amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "300,000 yen" with "500,000 yen" and "" with "" in and the part replacing "300,000 yen" with "500,000 yen" and "" with "" in ), the provisions amending (excluding the part replacing "December 31, 2013" with "December 31, 2017" in ), the provisions amending (excluding the part replacing "December 31, 2012" with "December 31, 2017" in and the part replacing "December 31, 2012" with "December 31, 2017" in ), the provisions amending the heading of , the provisions amending (excluding the part replacing "December 31, 2013" with "December 31, 2017" in ), and the provisions amending and (limited to the part replacing "" with ""), and the provisions of Article 55, paragraphs (1) and (2), Article 59 and Article 60 of the Supplementary Provisions.

中の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（中「三十万円」を「五十万円」に、「」を「」に改める部分及び中「三十万円」を「五十万円」に、「」を「」に改める部分に限る。）、の改正規定（中「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）、の改正規定（中「平成二十四年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分及び中「平成二十四年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）、の見出しの改正規定、の改正規定（中「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）並びに及びの改正規定（「」を「」に改める部分に限る。）並びに附則第五十五条第一項及び第二項、第五十九条並びに第六十条の規定

the following provisions: January 1, 2015;

次に掲げる規定　平成二十七年一月一日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending , the provisions adding two Articles before , the provisions amending the heading of , the provisions amending the heading of , the provisions amending the heading of , the provisions amending , the provisions amending , the provisions amending (limited to the part adding "and exemption" after "tax payment grace period"), the provisions amending , the provisions amending (including its heading) (excluding the part deleting and the part replacing "" with " and " in ), the provisions amending (including its heading), the provisions amending (including its heading), the provisions amending , the provisions amending (limited to the part adding one item to ), the provisions amending (limited to the part renumbering as , moving down by one item each and adding one item after ) and the provisions amending (limited to the part replacing " and (" with " and , and (including the cases where it is applied mutatis mutandis pursuant to ) and ("), and the provisions of , , and , and of the Supplementary Provisions.

中の改正規定、の改正規定、の改正規定、の前に二条を加える改正規定、の見出しの改正規定、の見出しの改正規定、の見出しの改正規定、の改正規定、の改正規定、の改正規定（「納税猶予」の下に「及び免除」を加える部分に限る。）、の改正規定、（見出しを含む。）の改正規定（トを削る部分及び中「」を「及び」に改める部分を除く。）、（見出しを含む。）の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定（に一号を加える部分に限る。）、の改正規定（中をとし、を一号ずつ繰り下げ、の次に一号を加える部分に限る。）及びの改正規定（「及び（」を「及び並びにイ（において準用する場合を含む。）及び（」に改める部分に限る。）並びに、並びに、及びの規定

the following provisions: January 1, 2016;

次に掲げる規定　平成二十八年一月一日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part deleting "that are specified book-entry corporate bonds, etc. issued on or before March 31, 2013 and" and replacing "those receiving" with "specified book-entry corporate bonds, etc. receiving" in , the part concerning (excluding the part replacing "" with ""), and the part deleting , renumbering as , moving up by one item each, renumbering as and adding one item after ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (including its heading), the provisions amending (including its heading), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending and and , the provisions amending (including its heading), the provisions deleting and , the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions amending (excluding the part amending ), the provisions amending , the provisions deleting , the provisions amending , the provisions amending (excluding the part replacing "" with "(Act No. 62 of 1987) " and adding "(limited to those specified by Cabinet Order)" after "Organization for Promoting Urban Development" in ), the provisions adding one Article after , the provisions amending (including its heading) (excluding the part replacing " issued on or before March 31, 2013" with "" in ), the provisions adding two Articles after , the provisions amending , the provisions amending (excluding the part replacing "those specified by Cabinet Order as being similar thereto" with "those listed in "), the provisions amending , the provisions amending , the provisions amending (excluding the part concerning and ), the provisions amending (excluding the part replacing " issued on or before March 31, 2013" with "" in ), the provisions deleting , the provisions amending and the provisions amending , and the provisions of Articles 19 through 21, Article 22, paragraphs (1) through (5), Articles 22-2 through 29, Articles 42 through 47, Articles 50 through 52, Articles 56 through 58, Article 72, Article 73 and of the Supplementary Provisions.

中の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（中「平成二十五年三月三十一日までに発行された特定振替社債等で」を削る部分及び「受けているもの」を「受けている特定振替社債等」に改める部分、に係る部分（「」を「」に改める部分を除く。）並びにを削り、をとし、を一号ずつ繰り上げ、をとし、の次に一号を加える部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、（見出しを含む。）の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、並びに及びの改正規定、（見出しを含む。）の改正規定、及びを削る改正規定、の改正規定、をとする改正規定、の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、の改正規定（を改める部分を除く。）、の改正規定、を削る改正規定、の改正規定、の改正規定（中「」を「（）」に改め、「民間都市開発推進機構」の下に「（政令で定めるものに限る。）」を加える部分を除く。）、の次に一条を加える改正規定、（見出しを含む。）の改正規定（中「平成二十五年三月三十一日までに発行された」を「」に改める部分を除く。）、の次に二条を加える改正規定、の改正規定、の改正規定（「これに類するものとして政令で定めるもの」を「イからリまでに掲げるもの」に改める部分を除く。）、の改正規定、の改正規定、の改正規定（及びに係る部分を除く。）、の改正規定（中「平成二十五年三月三十一日までに発行された」を「」に改める部分を除く。）、を削る改正規定、の改正規定並びにの改正規定並びに附則第十九条から第二十一条まで、第二十二条第一項から第五項まで、第二十二条の二から第二十九条まで、第四十二条から第四十七条まで、第五十条から第五十二条まで、第五十六条から第五十八条まで、第七十二条、第七十三条及びの規定

Omitted

略

the provisions in amending and the provisions of Article 71 of the Supplementary Provisions: the date on which the provisions listed in come into effect;

中ヘの改正規定及び附則第七十一条の規定　に掲げる規定の施行の日

the provisions in renumbering as and adding one Article after : the date on which the comes into effect;

中をとし、の次に一条を加える改正規定　の施行の日

the following provisions: the date on which the comes into effect.

次に掲げる規定　の施行の日

the provisions in amending of the table in , the provisions amending (including its heading), the provisions renumbering as , the provisions adding one Article after , the provisions amending (excluding the part adding "or " after "" in ), the provisions amending (including its heading) (excluding the part adding "or " after "" in ), the provisions renumbering as , the provisions adding one Article after , the provisions amending (excluding the part replacing "" with "" and the part replacing "each item of " with ""), the provisions amending , the provisions amending , the provisions amending of the table in , the provisions amending the heading of , the provisions amending , the provisions amending (excluding the part adding ", , , and , " after ""), the provisions amending , the provisions amending the items of , the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions amending (limited to the part replacing "" with "" and "" with ""), the provisions amending , the provisions amending the heading of , the provisions amending (excluding the part replacing "" with ", , and , "), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions renumbering as , the provisions adding one Article after , the provisions amending (excluding the part replacing "" with "", "each item of " with "", "including …)" with "falling under", and "each item of " with "each item of "), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending of the table in , the provisions amending (limited to the part replacing "and " with ", " and the part adding "and and " after "and "), the provisions amending the heading of , the provisions amending , the provisions amending (excluding the part adding ", , , and , " after ""), the provisions amending , the provisions amending , the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions amending (limited to the part replacing "" with "" and "" with ""), the provisions amending , the provisions amending the heading of , the provisions amending (excluding the part replacing "" with ", , and , "), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions renumbering as , the provisions adding one Article after , the provisions amending (excluding the part replacing "" with "", "" with "", "" with "", and "including …)" with "falling under"), the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of , , and (limited to the provisions amending (excluding the part replacing "New Act on Special Measures Concerning Taxation" with "2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in ), the provisions amending the row for of the table in , the provisions amending the row for of that table (limited to the part replacing "or " with ", or "), the provisions amending the row for of that table (limited to the part replacing "or " with ", or "), the provisions amending (excluding the provisions amending the table in ), the provisions adding the following after the row for of the table in , the provisions adding the following to that table, the provisions amending (excluding the part replacing "New Act on Special Measures Concerning Taxation" with "2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in ), the provisions amending the row for of the table in , the provisions amending the row for of that table (limited to the part replacing "or " with ", or "), the provisions amending the row for of that table (limited to the part replacing "or " with ", or "), the provisions amending (excluding the provisions amending the table in ), the provisions adding the following after the row for of the table in , the provisions adding the following to that table, the provisions amending (excluding the part replacing "Article 68-15-3 of the New Act on Special Measures Concerning Taxation" with " of the 2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in ), the provisions amending the row for of the table in , the provisions amending the row for of that table (limited to the part replacing "or " with ", or "), the provisions amending the row for of that table (limited to the part replacing "or " with ", or ") and the provisions amending ) of the Supplementary Provisions.

中東日本大震災のの表のの改正規定、（見出しを含む。）の改正規定、をとする改正規定、の次に一条を加える改正規定、の改正規定（中「」の下に「若しくは」を加える部分を除く。）、（見出しを含む。）の改正規定（中「」の下に「若しくは」を加える部分を除く。）、をとする改正規定、の次に一条を加える改正規定、の改正規定（「」を「」に改める部分及び「各号」を「」に改める部分を除く。）、の改正規定、の改正規定、の表のの改正規定、の見出しの改正規定、の改正規定、の改正規定（「」の下に「、、、及び、」を加える部分を除く。）、の改正規定、各号の改正規定、の改正規定、をとする改正規定、の次に一条を加える改正規定、の改正規定（「」を「」に、「」を「」に改める部分に限る。）、の改正規定、の見出しの改正規定、の改正規定（「」を「、、及び、」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、をとする改正規定、の次に一条を加える改正規定、の改正規定（「」を「」に、「各号」を「」に、「含む。）」を「該当するもの」に、「各号」を「各号」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の表のの改正規定、の改正規定（「並びに」を「、」に改める部分及び「及び」の下に「並びに及び」を加える部分に限る。）、の見出しの改正規定、の改正規定、の改正規定（「」の下に「、、、及び、」を加える部分を除く。）、の改正規定、の改正規定、の改正規定、をとする改正規定、の次に一条を加える改正規定、の改正規定（「」を「」に、「」を「」に改める部分に限る。）、の改正規定、の見出しの改正規定、の改正規定（「」を「、、及び、」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、をとする改正規定、の次に一条を加える改正規定、の改正規定（「」を「」に、「」を「」に、「」を「」に、「含む。）」を「該当するもの」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びに、、及び（の改正規定（「新租税特別措置法」を「平成二十五年新租税特別措置法」に改める部分及びの表の改正規定を除く。）、の表の項の改正規定、同表の項の改正規定（「若しくは」を「、若しくは」に改める部分に限る。）、同表の項の改正規定（「若しくは」を「、若しくは」に改める部分に限る。）、の改正規定（の表の改正規定を除く。）、の表の項の次に次のように加える改正規定、同表に次のように加える改正規定、の改正規定（「新租税特別措置法」を「平成二十五年新租税特別措置法」に改める部分及びの表の改正規定を除く。）、の表の項の改正規定、同表の項の改正規定（「若しくは」を「、若しくは」に改める部分に限る。）、同表の項の改正規定（「若しくは」を「、若しくは」に改める部分に限る。）、の改正規定（の表の改正規定を除く。）、の表の項の次に次のように加える改正規定、同表に次のように加える改正規定、の改正規定（「」を「」に改める部分及びの表の改正規定を除く。）、の表の項の改正規定、同表の項の改正規定（「若しくは」を「、若しくは」に改める部分に限る。）、同表の項の改正規定（「若しくは」を「、若しくは」に改める部分に限る。）及びの改正規定に限る。）の規定

Supplementary Provisions, Article 18Principle of the Transitional Measures Concerning Special Provisions on Income 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所得税の特例に関する経過措置の原則）

Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2013 and subsequent years, and the provisions then in force continue to govern income tax for 2012 and prior years.

別段の定めがあるものを除き、の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、平成二十五年分以後の所得税について適用し、平成二十四年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 19Transitional Measures Concerning Separate Taxation on Interest Income

第十九条（利子所得の分離課税等に関する経過措置）

The provisions then in force continue to govern interest and similar income prescribed in before the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual is to receive before January 1, 2016.

個人が平成二十八年一月一日前に支払を受けるべきの規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）に規定する利子等については、なお従前の例による。

Supplementary Provisions, Article 20Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued Outside Japan

第二十条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置）

The provisions then in force continue to govern interest and similar income from foreign public and corporate bonds, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a resident referred to in or a domestic corporation referred to in is to receive before January 1, 2016.

の居住者又はの内国法人が平成二十八年一月一日前に支払を受けるべきに規定する国外公社債等の利子等については、なお従前の例による。

Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts

第二十一条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置）

The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in on or after January 1, 2016, and the provisions then in force continue to govern the termination or partial cancellation of a securities investment trust prescribed in of the Former Act on Special Measures Concerning Taxation before that date.

の規定は、平成二十八年一月一日以後のに規定する証券投資信託の終了又は一部の解約について適用し、同日前のに規定する証券投資信託の終了又は一部の解約については、なお従前の例による。

Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.

第二十二条（振替国債等の利子の課税の特例等に関する経過措置）

The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds or book-entry local government bonds prescribed in that a nonresident or a foreign corporation is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest on book-entry government bonds or book-entry local government bonds prescribed in of the Former Act on Special Measures Concerning Taxation that is to be received before that date.

の規定は、非居住者又は外国法人が平成二十八年一月一日以後に支払を受けるべきに規定する振替国債又は振替地方債の利子について適用し、同日前に支払を受けるべきに規定する振替国債又は振替地方債の利子については、なお従前の例による。

A written application for a tax exemption prescribed in of the Former Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in , that was submitted before January 1, 2016 (excluding that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., in the case where, after the submission of that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., or of the return, or written notification and copy of the partnership contract, etc., prescribed in submitted with regard to them (hereinafter referred to as a "return of change, etc." in this paragraph), a change prescribed in was made and no return of change, etc. has been submitted during the period from the date on which that change was made to December 31, 2015) is deemed to be a written application for a tax exemption prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in , submitted on January 1, 2016.

平成二十八年一月一日前に提出されたに規定する非課税適用申告書又はに規定する組合等届出書及び組合契約書等の写し（当該非課税適用申告書若しくは組合等届出書及び組合契約書等の写し又はこれらにつき提出されたに規定する申告書若しくは届出書及び組合契約書等の写し（以下この項において「異動申告書等」という。）の提出後にに規定する変更をした場合において、その変更をした日以後平成二十七年十二月三十一日までに異動申告書等の提出がされていないときにおける当該非課税適用申告書又は組合等届出書及び組合契約書等の写しを除く。）は、平成二十八年一月一日において提出されたに規定する非課税適用申告書又はに規定する組合等届出書及び組合契約書等の写しとみなす。

The provisions of Article 5-3 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in on specified book-entry corporate bonds, etc. prescribed in that a nonresident or a foreign corporation is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest and similar income prescribed in of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that is to be received before that date.

の規定は、非居住者又は外国法人が平成二十八年一月一日以後に支払を受けるべきに規定する特定振替社債等のに規定する利子等について適用し、同日前に支払を受けるべきに規定する特定振替社債等のに規定する利子等については、なお従前の例による。

A document prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "written application for a tax exemption" in this paragraph), or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation, that was submitted before January 1, 2016 (excluding that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., in the case where, after the submission of that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., or of the return, or written notification and copy of the partnership contract, etc., prescribed in of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation submitted with regard to them (hereinafter referred to as a "return of change, etc." in this paragraph), a change prescribed in of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation was made and no return of change, etc. has been submitted during the period from the date on which that change was made to December 31, 2015) is deemed to be a written application for a tax exemption prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to , submitted on January 1, 2016.

平成二十八年一月一日前に提出されたに規定する書類（以下この項において「非課税適用申告書」という。）又はにおいて準用するに規定する組合等届出書及び組合契約書等の写し（当該非課税適用申告書若しくは組合等届出書及び組合契約書等の写し又はこれらにつき提出されたにおいて準用するに規定する申告書若しくは届出書及び組合契約書等の写し（以下この項において「異動申告書等」という。）の提出後ににおいて準用するに規定する変更をした場合において、その変更をした日以後平成二十七年十二月三十一日までに異動申告書等の提出がされていないときにおける当該非課税適用申告書又は組合等届出書及び組合契約書等の写しを除く。）は、平成二十八年一月一日において提出されたに規定する非課税適用申告書又はにおいて準用するに規定する組合等届出書及び組合契約書等の写しとみなす。

A qualified account management institution prescribed in of the Former Act on Special Measures Concerning Taxation that received approval before January 1, 2016 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation (including the cases where it is applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to one whose approval has not been revoked as of that date pursuant to the provisions of (including the cases where it is applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation)) is deemed to be, as of that date, a qualified account management institution prescribed in Article 5-3, paragraph (4), item (viii) of the New Act on Special Measures Concerning Taxation that has received approval pursuant to the provisions of .

平成二十八年一月一日前に（において準用する場合を含む。以下この項において同じ。）の規定により承認を受けたに規定する適格口座管理機関（同日において当該承認を（において準用する場合を含む。）の規定により取り消されていないものに限る。）は、同日においての規定により承認を受けたに規定する適格口座管理機関とみなす。

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "" in the row for and the row for of the table in is deemed to be replaced with "", and the phrase "" in the row for of that table is deemed to be replaced with "".

施行日から平成二十七年十二月三十一日までの間におけるの規定の適用については、の表の項及びの項中「」とあるのは「」と、同表の項中「」とあるのは「」とする。

Supplementary Provisions, Article 22-2Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds

第二十二条の二（民間国外債等の利子の課税の特例に関する経過措置）

The provisions of Article 6, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to specified foreign private bonds prescribed in that are issued on or after January 1, 2016, and the provisions then in force continue to govern specified foreign private bonds prescribed in of the Former Act on Special Measures Concerning Taxation that were issued before that date.

の規定は、平成二十八年一月一日以後に発行されるに規定する特定民間国外債について適用し、同日前に発行されたに規定する特定民間国外債については、なお従前の例による。

Supplementary Provisions, Article 23Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.

第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置）

The provisions of Article 8 of the New Act on Special Measures Concerning Taxation apply to interest, distributions of proceeds or dividends of surplus prescribed in that a financial institution prescribed in , a financial instruments business operator, etc. prescribed in or a domestic corporation prescribed in is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest, distributions of proceeds or dividends of surplus prescribed in that a financial institution prescribed in of the Former Act on Special Measures Concerning Taxation, a financial instruments business operator, etc. prescribed in or a domestic corporation prescribed in is to receive before that date.

の規定は、に規定する金融機関、に規定する金融商品取引業者等又はに規定する内国法人が平成二十八年一月一日以後に支払を受けるべきに規定する利子、収益の分配又は剰余金の配当について適用し、に規定する金融機関、に規定する金融商品取引業者等又はに規定する内国法人が同日前に支払を受けるべきに規定する利子、収益の分配又は剰余金の配当については、なお従前の例による。

Supplementary Provisions, Article 24Transitional Measures Concerning Separate Taxation on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.

第二十四条（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置）

The provisions then in force continue to govern dividends, etc. pertaining to distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in , or a nonresident, domestic corporation or foreign corporation referred to in , is to receive before January 1, 2016.

の居住者若しくは国内に恒久的施設を有する非居住者又はの非居住者、内国法人若しくは外国法人が平成二十八年一月一日前に支払を受けるべきに規定する私募公社債等運用投資信託等の収益の分配に係る配当等については、なお従前の例による。

Supplementary Provisions, Article 25Transitional Measures Concerning Separate Taxation on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan

第二十五条（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置）

The provisions then in force continue to govern dividends and similar income from foreign privately placed bond-based investment trusts, etc. prescribed in of the Former Act on Special Measures Concerning Taxation and dividends and similar income from foreign investment trusts, etc. prescribed in that a resident referred to in or a domestic corporation referred to in is to receive before January 1, 2016.

の居住者又はの内国法人が平成二十八年一月一日前に支払を受けるべきに規定する国外私募公社債等運用投資信託等の配当等及びに規定する国外投資信託等の配当等については、なお従前の例による。

Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. Pertaining to Listed Shares, etc.

第二十六条（上場株式等に係る配当所得等の課税の特例に関する経過措置）

The provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in is to receive before January 1, 2016.

の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に支払を受けるべきに規定する上場株式等の配当等については、なお従前の例による。

The provisions of Article 8-4, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern listed share dividends, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that are to be paid before that date.

の規定は、平成二十八年一月一日以後に支払うべきに規定する上場株式配当等について適用し、同日前に支払うべきに規定する上場株式配当等については、なお従前の例による。

Supplementary Provisions, Article 27Transitional Measures Concerning Dividend Income, etc. Not Requiring the Filing of a Final Return

第二十七条（確定申告を要しない配当所得等に関する経過措置）

The provisions then in force continue to govern dividends and similar income prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in is to receive before January 1, 2016.

の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に支払を受けるべきに規定する配当等については、なお従前の例による。

Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.

第二十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）

The provisions then in force continue to govern dividends and similar income prescribed in of the Former Act on Special Measures Concerning Taxation that are to be received before January 1, 2016.

平成二十八年一月一日前に支払を受けるべきに規定する配当等については、なお従前の例による。

Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.

第二十九条（上場株式等の配当等に係る源泉徴収義務等の特例に関する経過措置）

The provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that are paid before January 1, 2016 to an individual, a domestic corporation or a foreign corporation referred to in .

平成二十八年一月一日前にの個人又は内国法人若しくは外国法人に対して支払われるに規定する上場株式等の配当等については、なお従前の例による。

Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts, etc.

第三十条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置）

The provisions of Article 9-4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of listed securities investment trusts, etc. prescribed in on or after the Effective Date, and the provisions then in force continue to govern the termination or partial cancellation of listed securities investment trusts, etc. prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

の規定は、施行日以後のに規定する上場証券投資信託等の終了又は一部の解約について適用し、施行日前のに規定する上場証券投資信託等の終了又は一部の解約については、なお従前の例による。

Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Taxation on Deemed Dividends Where Shares Pertaining to Inherited Property Are Transferred to the Unlisted Company That Issued Them

第三十一条（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例に関する経過措置）

The provisions of Article 9-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the acquisition of property prescribed in through inheritance or bequest that commences on or after January 1, 2015, and the provisions then in force continue to govern the acquisition of property prescribed in of the Former Act on Special Measures Concerning Taxation through inheritance or bequest that commenced before that date.

の規定は、平成二十七年一月一日以後に開始する相続又は遺贈によるに規定する財産の取得について適用し、同日前に開始した相続又は遺贈によるに規定する財産の取得については、なお従前の例による。

Supplementary Provisions, Article 32Transitional Measures Concerning Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts

第三十二条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置）

The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in that a resident or a nonresident having a permanent establishment in Japan referred to in is to receive on or after January 1, 2014.

の規定は、の居住者又は国内に恒久的施設を有する非居住者が平成二十六年一月一日以後に支払を受けるべきに規定する非課税口座内上場株式等の配当等について適用する。

Supplementary Provisions, Article 33Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted

第三十三条（試験研究を行っ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 10, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that an individual disburses on or after the Effective Date, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in of the Former Act on Special Measures Concerning Taxation that an individual disbursed before the Effective Date.

の規定は、個人が施行日以後に支出するに規定する試験研究費の額について適用し、個人が施行日前に支出したに規定する試験研究費の額については、なお従前の例による。

Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted

第三十四条（試験研究を行った場合の所得税額の特別控除の特例に関する経過措置）

The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.

の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 35Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第三十五条（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所得税額の特別控除に関する経過措置）

The provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation (excluding , and , and limited to the part concerning ) apply to depreciable assets listed in that an individual makes an acquisition, etc. of (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

（、及びを除き、イに係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするイに掲げる減価償却資産について適用し、個人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

個人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

The provisions of Article 10-2-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date.

及びの規定は、個人が施行日以後に取得等をするに規定する特定エネルギー環境負荷低減推進設備等について適用する。

The provisions of Article 10-2-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date.

の規定は、個人が施行日以後に取得等をする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する。

Supplementary Provisions, Article 36Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased

第三十六条（雇用者の数が増加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 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2014, and the provisions then in force continue to govern income tax for 2013 and prior years.

の規定は、平成二十六年分の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 37Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise Acquires Business Improvement Equipment

第三十七条（特定中小企業者が経営改善設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

The provisions of Article 10-5-3 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in that an individual acquires, manufactures or constructs on or after the Effective Date.

の規定は、個人が施行日以後に取得又は製作若しくは建設をするに規定する経営改善設備について適用する。

Supplementary Provisions, Article 38Transitional Measures Concerning Depreciation of Individuals

第三十八条（個人の減価償却に関する経過措置）

The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in paragraph (1)) apply to depreciable assets listed in the third column of for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this paragraph) on or after the Effective Date, and with regard to depreciable assets listed in the third column of of the table in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

（の表のに係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をするの第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をしたの表のの第三欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to industrial promotion machinery, etc. prescribed in for which an individual makes an acquisition, etc. prescribed in on or after the Effective Date.

（及びに係る部分に限る。）の規定は、個人が施行日以後にに規定する取得等をするに規定する産業振興機械等について適用する。

The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後に取得又は新築をするに規定するサービス付き高齢者向け賃貸住宅について適用し、個人が施行日前に取得又は新築をしたに規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。

The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to specified redevelopment buildings, etc. prescribed in that an individual acquires or newly builds on or after the Effective Date.

（及びロに係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to buildings listed in ) remain in force.

個人が施行日前に取得又は新築をしたからまでに掲げる建築物については、（に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。

Supplementary Provisions, Article 39Transitional Measures Concerning Reserve for Exploration

第三十九条（探鉱準備金に関する経過措置）

The provisions of Article 22 of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.

の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees

第四十条（社会保険診療報酬の所得計算の特例に関する経過措置）

The provisions of Article 26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.

の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第四十一条（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 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that an individual makes on or after the Effective Date, and with regard to transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後に行うに規定する土地等の譲渡について適用し、個人が施行日前に行った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。

With regard to transfers, made by an individual before the Effective Date, of the portion of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in , the provisions then in force continue to govern.

個人が施行日前に行ったに規定する土地等のうちに規定する保留地に対応する部分の譲渡については、なお従前の例による。

With regard to exchanges or transfers of owned adjacent land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に行ったに規定する所有隣接土地等の交換又は譲渡については、なお従前の例による。

Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.

第四十二条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）

With regard to transfers of shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in made before January 1, 2016, the provisions then in force continue to govern.

の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に行ったに規定する株式等の譲渡については、なお従前の例による。

Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value

第四十三条（特定管理株式等が価値を失った場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）

The provisions of Article 37-11-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in occurs on or after January 1, 2016 with respect to specified managed shares, etc., specified held shares or public and corporate bonds held in a specified account prescribed in that are held by a resident or a nonresident who has a permanent establishment referred to in , and with regard to the case where the fact prescribed in of the Former Act on Special Measures Concerning Taxation occurred before that date with respect to specified managed shares or specified held shares prescribed in that were held by a resident or a nonresident who has a permanent establishment referred to in , the provisions then in force continue to govern.

の規定は、の居住者又は国内に恒久的施設を有する非居住者の有するに規定する特定管理株式等、特定保有株式又は特定口座内公社債につき平成二十八年一月一日以後にに規定する事実が発生する場合について適用し、の居住者又は国内に恒久的施設を有する非居住者の有するに規定する特定管理株式又は特定保有株式につき同日前にに規定する事実が発生した場合については、なお従前の例による。

Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions, etc. on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account

第四十四条（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等に関する経過措置）

The provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after January 1, 2016, and with regard to transfers of listed shares, etc. held in a specified account prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.

の規定は、個人が平成二十八年一月一日以後に行うに規定する特定口座内保管上場株式等の譲渡について適用し、個人が同日前に行ったに規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。

A specified account (meaning a specified account prescribed in ; the same applies hereinafter in this paragraph and the following paragraph) that is opened, as of January 1, 2016, at a business office (meaning a business office prescribed in ; the same applies in the following paragraph) of a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "financial instruments business operator, etc." in this Article) is to be able to accept the following, out of the listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation, limited to those that fall under specified public and corporate bonds, etc.; the same applies hereinafter in this Article) held as of that date by the resident or the nonresident who has a permanent establishment who has opened that specified account:

平成二十八年一月一日においてに規定する金融商品取引業者等（以下この条において「金融商品取引業者等」という。）の営業所（に規定する営業所をいう。次項において同じ。）に開設されている特定口座（に規定する特定口座をいう。以下この項及び次項において同じ。）には、当該特定口座を開設している居住者又は国内に恒久的施設を有する非居住者が同日において有する上場株式等（に規定する上場株式等をいい、特定公社債等に該当するものに限る。以下この条において同じ。）のうち次に掲げるものを受け入れることができるものとする。

listed shares, etc. that satisfy the requirements specified by Cabinet Order, including that, immediately after their acquisition (limited to an acquisition on or before December 31, 2015 that is an acquisition through an entrustment of purchase (including an intermediation, brokerage or agency for an entrustment of purchase) to that financial instruments business operator, etc., an acquisition from that financial instruments business operator, etc. or an acquisition by responding to a solicitation of offers to acquire prescribed in , or a solicitation of offers to sell, etc. prescribed in , of listed shares, etc. made by that financial instruments business operator, etc.; referred to as a "specified acquisition" in the following paragraph and paragraph (4)), they were entered or recorded in the transfer account book, or placed in custody, in the account of that resident or nonresident who has a permanent establishment, other than that specified account, that is opened with that financial instruments business operator, etc. for the entry or recording of securities in the transfer account book (meaning the transfer account book prescribed in the ; the same applies hereinafter in this paragraph and paragraph (4)) or for their custody (hereinafter referred to as an "other custody account" in this paragraph and paragraph (4)) (hereinafter referred to as "listed shares, etc. from a specified acquisition" in this paragraph and the following paragraph), for which a transfer of custody is made from that other custody account as specified by Cabinet Order;

当該金融商品取引業者等に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該特定口座以外の有価証券の振替口座簿（に規定する振替口座簿をいう。以下この項及び第四項において同じ。）への記載若しくは記録又は保管の委託に係る口座（以下この項及び第四項において「他の保管口座」という。）に、その取得（平成二十七年十二月三十一日以前の取得で、当該金融商品取引業者等への買付けの委託（買付けの委託の媒介、取次ぎ又は代理を含む。）による取得、当該金融商品取引業者等からの取得又は当該金融商品取引業者等が行う上場株式等のに規定する取得勧誘若しくはに規定する売付け勧誘等に応じたことによる取得に限る。次項及び第四項において「特定取得」という。）後直ちに振替口座簿への記載若しくは記録又は保管の委託がされていることその他政令で定める要件を満たす上場株式等（以下この項及び次項において「特定取得上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの

listed shares, etc. (excluding listed shares, etc. from a specified acquisition; referred to as "generally acquired listed shares, etc." in the following paragraph) that have continuously been entered or recorded in the transfer account book of that financial instruments business operator, etc., or placed in its custody, since on or before June 30, 2015, in the other custody account of that resident or nonresident who has a permanent establishment that is opened with that financial instruments business operator, etc., for which a transfer of custody is made from that other custody account as specified by Cabinet Order.

当該金融商品取引業者等に開設されている当該居住者又は国内に恒久的施設を有する非居住者の他の保管口座に、平成二十七年六月三十日以前から引き続き当該金融商品取引業者等の振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等（特定取得上場株式等を除く。次項において「一般取得上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの

A specified account opened at a business office of a financial instruments business operator, etc. during the period from January 1, 2016 to December 31, 2016 is to be able to accept, as specified by Cabinet Order, listed shares, etc. held by the resident or the nonresident who has a permanent establishment who has opened that specified account (excluding those for which a specified acquisition was made through that financial instruments business operator, etc. on or after January 1, 2016, and listed shares, etc. from a specified acquisition and generally acquired listed shares, etc.).

平成二十八年一月一日から同年十二月三十一日までの間に金融商品取引業者等の営業所に開設されている特定口座には、当該特定口座を開設している当該居住者又は国内に恒久的施設を有する非居住者が有する上場株式等（同年一月一日以後に当該金融商品取引業者等を通じて特定取得がされたもの並びに特定取得上場株式等及び一般取得上場株式等を除く。）を、政令で定めるところにより受け入れることができるものとする。

Where a transfer of custody of all or part of the listed shares, etc. listed in the following items, out of the listed shares, etc. that a resident or a nonresident who has a permanent establishment has acquired by gift, inheritance (excluding an inheritance pertaining to a qualified acceptance) or bequest (excluding a universal legacy pertaining to a qualified acceptance) (limited to those that have been entered or recorded in the transfer account book, or placed in custody, in the account for the entry or recording of securities in the transfer account book or for their custody (hereinafter referred to as the "inheritance, etc. account" in this paragraph) that the person who made that gift, the decedent pertaining to that inheritance or the testator of a universal legacy pertaining to that bequest (hereinafter referred to as the "decedent, etc." in this paragraph) opened with the financial instruments business operator, etc. with which that resident or nonresident who has a permanent establishment has opened an other custody account), has been made from that inheritance, etc. account to that other custody account by December 31, 2015, the provisions of paragraph (2) apply by deeming the listed shares, etc. listed in each of those items for which that transfer of custody has been made to fall under the listed shares, etc. specified in the respective items.

居住者又は国内に恒久的施設を有する非居住者が贈与、相続（限定承認に係るものを除く。）又は遺贈（包括遺贈のうち限定承認に係るものを除く。）により取得した上場株式等（当該居住者又は国内に恒久的施設を有する非居住者が他の保管口座を開設している金融商品取引業者等に当該贈与をした者、当該相続に係る被相続人又は当該遺贈に係る包括遺贈者（以下この項において「被相続人等」という。）が開設した有価証券の振替口座簿への記載若しくは記録又は保管の委託に係る口座（以下この項において「相続等口座」という。）において振替口座簿に記載若しくは記録がされ、又は保管の委託がされているものに限る。）で次の各号に掲げるものの全部又は一部が、平成二十七年十二月三十一日までに、当該相続等口座から当該他の保管口座に移管された場合には、その移管がされた当該各号に掲げる上場株式等は当該各号に定める上場株式等に該当するものとみなして、第二項の規定を適用する。

listed shares, etc. for which that decedent, etc. made a specified acquisition by December 31, 2015, and which satisfy the requirements specified by Cabinet Order, including that they have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since the date of that specified acquisition: listed shares, etc. for which that resident or nonresident who has a permanent establishment made a specified acquisition on the date on which that specified acquisition was made, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that specified acquisition;

その被相続人等が平成二十七年十二月三十一日までに特定取得をした上場株式等で、その特定取得の日以後引き続き当該相続等口座に係る振替口座簿に記載若しくは記録がされ、又は当該相続等口座に保管の委託がされていたことその他政令で定める要件を満たすもの　当該居住者又は国内に恒久的施設を有する非居住者が当該特定取得があった日に特定取得をし、かつ、当該特定取得の日以後引き続き当該他の保管口座に係る振替口座簿に記載若しくは記録をし、又は当該他の保管口座に保管の委託をしていた上場株式等

listed shares, etc. (excluding those listed in the preceding item) that have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since on or before June 30, 2015: listed shares, etc. that that resident or nonresident who has a permanent establishment acquired on the date specified by Cabinet Order, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that acquisition.

平成二十七年六月三十日以前から引き続き当該相続等口座に係る振替口座簿に記載若しくは記録がされ、又は当該相続等口座に保管の委託がされていた上場株式等（前号に掲げるものを除く。）　当該居住者又は国内に恒久的施設を有する非居住者が政令で定める日に取得し、かつ、当該取得の日以後引き続き当該他の保管口座に係る振替口座簿に記載若しくは記録をし、又は当該他の保管口座に保管の委託をしていた上場株式等

The term "specified public and corporate bonds, etc." prescribed in paragraph (2) means the following public and corporate bonds or beneficial interests:

第二項に規定する特定公社債等とは、次に掲げる公社債又は受益権をいう。

specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation (excluding bonds with share options (including convertible specified corporate bonds prescribed in and specified corporate bonds with subscription rights for new preferred equity prescribed in ));

に規定する特定公社債（新株予約権付社債（に規定する転換特定社債及びに規定する新優先出資引受権付特定社債を含む。）を除く。）

beneficial interests in an investment trust other than a bond investment trust or a securities investment trust, the offering of whose beneficial interests at its establishment was made through a public offering prescribed in Article 8-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation, or whose beneficial interests fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation;

公社債投資信託又は証券投資信託以外の投資信託で、その設定に係る受益権の募集がに規定する公募により行われたもの又はその受益権がに掲げる株式等に該当するものの受益権

bond-type beneficial interests listed in Article 37-11, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation.

に掲げる社債的受益権

Special provisions on the determination of the acquisition cost and the time of acquisition of listed shares, etc. accepted pursuant to the provisions of paragraphs (2) through (4), and other necessary matters concerning the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order.

第二項から第四項までの規定により受け入れた上場株式等の取得価額及び取得の時期の判定に関する特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account

第四十五条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置）

The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in that a resident or a nonresident who has a permanent establishment referred to in receives from the financial instruments business operator, etc. referred to in on or after January 1, 2016, and with regard to dividends and similar income in a withholding-selected account prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in received from the financial instruments business operator, etc. referred to in before that date, the provisions then in force continue to govern.

の規定は、の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日以後にの金融商品取引業者等から交付を受けるに規定する源泉徴収選択口座内配当等について適用し、の居住者又は国内に恒久的施設を有する非居住者が同日前にの金融商品取引業者等から交付を受けたに規定する源泉徴収選択口座内配当等については、なお従前の例による。

Supplementary Provisions, Article 46Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.

第四十六条（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 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.

の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 47Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium Sized Companies

第四十七条（特定中小会社が発行した株式に係る課税の特例に関する経過措置）

The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.

及びの規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 48Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account

第四十八条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）

The provisions of Article 37-14, paragraphs (1) through (5) and paragraph (15) of the New Act on Special Measures Concerning Taxation apply to transfers, made on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in pertaining to a tax-exempt account prescribed in that is established on or after that date, and to withdrawals of listed shares, etc. in a tax-exempt account referred to in due to the reasons prescribed in .

及びの規定は、平成二十六年一月一日以後に設定されるに規定する非課税口座に係る同日以後のに規定する非課税口座内上場株式等の譲渡及びに規定する事由によるの非課税口座内上場株式等の払出しについて適用する。

The provisions of Article 37-14, paragraphs (6), (10), (12) and (13) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in of a written notification of opening of a tax-exempt account prescribed in , or the submission prescribed in of the written application referred to in , is made on or after January 1, 2014.

、、及びの規定は、平成二十六年一月一日以後にに規定する非課税口座開設届出書のに規定する提出又はの申請書のに規定する提出をする場合について適用する。

With regard to the application of the provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "shares, etc. (meaning shares, etc. prescribed in ; the same applies in and ) that are listed below" in is deemed to be replaced with "listed shares, etc. prescribed in ", the phrase "listed shares, etc. (meaning listed shares, etc. prescribed in )" in with "shares, etc. (meaning shares, etc. prescribed in ; the same applies in )", and the phrase "meaning shares, etc. listed in the items of " in with "meaning listed shares, etc. prescribed in ".

平成二十六年一月一日から平成二十七年十二月三十一日までの間におけるの規定の適用については、中「株式等（に規定する株式等をいう。及びにおいて同じ。）であつて次に掲げるもの」とあるのは「に規定する上場株式等」と、中「上場株式等（に規定する上場株式等をいう。）」とあるのは「株式等（に規定する株式等をいう。において同じ。）」と、中「各号に掲げる株式等をいう」とあるのは「に規定する上場株式等をいう」とする。

Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.

第四十九条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 37-14-3, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "listed shares, etc." in is deemed to be replaced with "listed shares, etc. prescribed in or ", the phrase "" with "", the phrase "又は" (or) "the items of " with "" "又は" (or) "the items of ", the phrase "若しくは" (or, joining a smaller group of alternatives) "the items of " with "" "若しくは" (or, joining a smaller group of alternatives) "the items of ", and the phrase "" with "".

平成二十六年一月一日から平成二十七年十二月三十一日までの間におけるの規定の適用については、中「上場株式等」とあるのは「又はに規定する上場株式等」と、「」とあるのは「」と、「又は各号」とあるのは「又は各号」と、「若しくは各号」とあるのは「若しくは各号」と、「」とあるのは「」とする。

Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Beneficial Interest in a Loan Trust, etc.

第五十条（貸付信託の受益権等の譲渡による所得の課税の特例に関する経過措置）

The provisions of Article 37-15 of the New Act on Special Measures Concerning Taxation apply to transfers of beneficial interest in a loan trust, etc. prescribed in that an individual makes on or after January 1, 2016, and with regard to transfers of public and corporate bonds, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date and the terminations or partial cancellations, before that date, of bond investment trusts, etc. prescribed in , the provisions then in force continue to govern.

の規定は、個人が平成二十八年一月一日以後に行うに規定する貸付信託の受益権等の譲渡について適用し、個人が同日前に行ったに規定する公社債等の譲渡及び同日前のに規定する公社債投資信託等の終了又は一部の解約については、なお従前の例による。

Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds, etc. Issued by the Discount Method

第五十一条（割引の方法により発行される公社債等の譲渡による所得の課税の特例に関する経過措置）

With regard to transfers of public and corporate bonds prescribed in the items of of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2016, the provisions then in force continue to govern.

個人が平成二十八年一月一日前に行った各号に規定する公社債の譲渡については、なお従前の例による。

Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.

第五十二条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置）

The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that are made on or after January 1, 2016, and with regard to payments or deliveries prescribed in of the Former Act on Special Measures Concerning Taxation that were made before that date, the provisions then in force continue to govern.

の規定は、平成二十八年一月一日以後に行うに規定する支払又は交付について適用し、同日前に行ったに規定する支払又は交付については、なお従前の例による。

The provisions of Article 38, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in that is to be delivered on or after January 1, 2016 and that pertains to an investment trust, etc. prescribed in whose beneficial interests fall under listed shares, etc. prescribed in , or to public and corporate bonds, etc. prescribed in that fall under listed shares, etc. prescribed in .

及びの規定は、平成二十八年一月一日以後に交付されるべきに規定する投資信託等でその受益権がに規定する上場株式等に該当するもの又はに規定する公社債等でに規定する上場株式等に該当するものに係るに規定する償還金等について適用する。

The provisions of Article 38, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in that is to be delivered on or after January 1, 2016 and that pertains to beneficial interests in an investment trust, etc. or to public and corporate bonds, etc. prescribed in .

の規定は、平成二十八年一月一日以後に交付されるべきに規定する投資信託等の受益権又は公社債等に係るに規定する償還金等について適用する。

Supplementary Provisions, Article 53Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.

第五十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）

The provisions of Article 40, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to gifts referred to in that a transferor corporation prescribed in makes to a transferee corporation prescribed in on or after June 1, 2013.

及びの規定は、に規定する譲渡法人が平成二十五年六月一日以後に行うに規定する譲受法人へのの贈与について適用する。

With regard to the application of the provisions of Article 40 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2013 to the day before the date on which the comes into effect, the phrase "" in is deemed to be replaced with "", and the phrase "an integrated center for early childhood education and care prescribed in , a kindergarten" with "a kindergarten".

平成二十五年六月一日からの施行の日の前日までの間におけるの規定の適用については、中「」とあるのは「」と、「に規定する幼保連携型認定こども園、幼稚園」とあるのは「幼稚園」とする。

Supplementary Provisions, Article 54Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.

第五十四条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）

With regard to the application of the provisions of Article 41, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, the phrase ", , and , and " in is deemed to be replaced with "".

平成二十六年一月一日から同年三月三十一日までの間におけるの規定の適用については、中「、、及びイ並びに」とあるのは、「」とする。

The provisions of Article 41, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified buildings prescribed in ) apply in the case where a resident, on or after June 1, 2013, uses a house pertaining to the new construction, etc. of a certified house prescribed in as the resident's residence as provided in .

（に規定する特定建築物に係る部分に限る。）の規定は、居住者がに規定する認定住宅の新築等に係る家屋を平成二十五年六月一日以後にに定めるところにより居住の用に供する場合について適用する。

The provisions of Article 41, paragraph (21) of the New Act on Special Measures Concerning Taxation apply in the case where, on or after January 1, 2013, a resident ceases to use, as that resident's residence, a residential house, an existing house or a house on which extension or remodeling, etc. has been carried out, prescribed in , or a house for which the new construction, etc. of a certified house, etc. has been carried out.

の規定は、居住者が平成二十五年一月一日以後にに規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋又は認定住宅等の新築等をした家屋をその者の居住の用に供しないこととなる場合について適用する。

With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. relating to two or more housing acquisitions, etc. prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in for each year from 2014 onward that is the applicable year prescribed in for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the applicable year prescribed in , in the case where the resident has amounts of housing loans, etc. relating to housing acquisitions, etc. pertaining to two or more years of residence prescribed in , the provisions then in force continue to govern.

居住者が、に規定する二以上の住宅の取得等に係る住宅借入金等の金額を有する場合におけるの規定の適用については、その適用を受けようとするに規定する適用年が平成二十六年以後の各年に係るの住宅借入金等特別税額控除額について適用し、に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合におけるに規定する適用年が平成二十五年以前の各年に係るの住宅借入金等特別税額控除額については、なお従前の例による。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on the Amount of Credit of the Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension or Remodeling, etc.

第五十五条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置）

The provisions of Article 41-3-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in in the case where a specified resident prescribed in uses a house prescribed in as that person's residence, as provided in , on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in in the case where a specified resident prescribed in of the Former Act on Special Measures Concerning Taxation used a house prescribed in as that person's residence, as provided in , before that date, the provisions then in force continue to govern.

の規定は、に規定する特定居住者が、に規定する家屋を平成二十六年四月一日以後に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おけるに規定する増改築等について適用し、に規定する特定居住者がに規定する家屋を同日前に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おけるに規定する増改築等については、なお従前の例による。

The provisions of Article 41-3-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in in the case where a resident uses a house used as a dwelling prescribed in as that resident's residence, as provided in , on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in in the case where a resident used a house used as a dwelling prescribed in of the Former Act on Special Measures Concerning Taxation as that resident's residence, as provided in , before that date, the provisions then in force continue to govern.

の規定は、居住者がに規定する居住用の家屋を平成二十六年四月一日以後に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おけるに規定する増改築等について適用し、居住者がに規定する居住用の家屋を同日前に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おけるに規定する増改築等については、なお従前の例による。

With regard to the application of the provisions of Article 41-3-2, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a resident has an amount of housing loans, etc. for extension or remodeling, etc. or an amount of housing loans, etc. for heat insulation renovation, and an amount of other housing loans, etc., prescribed in , those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation for each year from 2014 onward that is the special applicable year for extension or remodeling, etc. prescribed in or for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in or of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the special applicable year for extension or remodeling, etc. prescribed in or , in the case where the resident has an amount of housing loans, etc. for extension or remodeling, etc. prescribed in and an amount of other housing loans, etc. prescribed in , the provisions then in force continue to govern.

居住者が、に規定する増改築等住宅借入金等の金額又は断熱改修住宅借入金等の金額及びに規定する他の住宅借入金等の金額を有する場合におけるの規定の適用については、その適用を受けようとする又はに規定する増改築等特例適用年が平成二十六年以後の各年に係るの住宅借入金等特別税額控除額について適用し、に規定する増改築等住宅借入金等の金額及びに規定する他の住宅借入金等の金額を有する場合における又はに規定する増改築等特例適用年が平成二十五年以前の各年に係る又はの住宅借入金等特別税額控除額については、なお従前の例による。

Supplementary Provisions, Article 56Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.

第五十六条（償還差益等に係る分離課税等に関する経過措置）

With regard to profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in (excluding specified short-term public and corporate bonds prescribed in ) issued before January 1, 2016, the provisions then in force continue to govern.

平成二十八年一月一日前に発行されたに規定する割引債（に規定する特定短期公社債を除く。）について支払を受けるべきに規定する償還差益については、なお従前の例による。

With regard to profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation that is to be received before January 1, 2016 for specified short-term public and corporate bonds prescribed in , and income from transfers of those specified short-term public and corporate bonds made before that date, the provisions then in force continue to govern.

に規定する特定短期公社債について平成二十八年一月一日前に支払を受けるべきに規定する償還差益及び同日前に行った当該特定短期公社債の譲渡による所得については、なお従前の例による。

With regard to entries, etc. by book-entry transfer prescribed in of the Former Act on Special Measures Concerning Taxation of specified book-entry government bonds, etc. prescribed in , transfers prescribed in , redemptions or payments of interest prescribed in , or payments of consideration for transfers prescribed in , made before January 1, 2016, the provisions then in force continue to govern.

平成二十八年一月一日前に行ったに規定する特定振替国債等のに規定する振替記載等、に規定する譲渡、に規定する償還若しくは利息の支払又はに規定する譲渡の対価の支払については、なお従前の例による。

Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds

第五十七条（割引債の差益金額に係る源泉徴収等の特例に関する経過措置）

The provisions of Article 41-12-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to redemption money of specified discount bonds prescribed in or redemption money of foreign discount bonds prescribed in that is to be paid on or after January 1, 2016.

の規定は、平成二十八年一月一日以後に支払うべきに規定する特定割引債の償還金又はに規定する国外割引債の償還金について適用する。

Supplementary Provisions, Article 58Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.

第五十八条（振替国債等の償還差益の非課税等に関する経過措置）

The provisions of Article 41-13, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in on book-entry government bonds or book-entry municipal bonds prescribed in that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation on book-entry government bonds or book-entry municipal bonds prescribed in that was received before that date, the provisions then in force continue to govern.

及びの規定は、非居住者が平成二十八年一月一日以後に支払を受けるに規定する振替国債又は振替地方債のに規定する償還差益について適用し、同日前に支払を受けたに規定する振替国債又は振替地方債のに規定する償還差益については、なお従前の例による。

The provisions of Article 41-13, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in on specified book-entry corporate bonds, etc. prescribed in that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that was received before that date, the provisions then in force continue to govern.

及びの規定は、非居住者が平成二十八年一月一日以後に支払を受けるに規定する特定振替社債等のに規定する償還差益について適用し、同日前に支払を受けたに規定する特定振替社債等のに規定する償還差益については、なお従前の例による。

The provisions of Article 41-13, paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in on private foreign bonds prescribed in that a nonresident receives on or after January 1, 2016, and with regard to issue discounts prescribed in of the Former Act on Special Measures Concerning Taxation on private foreign bonds prescribed in that were received before that date, the provisions then in force continue to govern.

及びの規定は、非居住者が平成二十八年一月一日以後に支払を受けるに規定する民間国外債のに規定する償還差益について適用し、同日前に支払を受けたに規定する民間国外債のに規定する発行差金については、なお従前の例による。

The provisions of Article 41-13, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in , or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in , held by a nonresident, and with regard to the amount of loss prescribed in of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in , specified book-entry corporate bonds, etc. prescribed in or private foreign bonds prescribed in , the provisions then in force continue to govern.

及びの規定は、非居住者が有するに規定する振替国債若しくは振替地方債又はに規定する特定振替社債等若しくは民間国外債の償還（買入消却を含む。以下この項において同じ。）により平成二十八年一月一日以後に生ずる損失の額について適用し、に規定する振替国債若しくは振替地方債、に規定する特定振替社債等又はに規定する民間国外債の償還により同日前に生じたに規定する損失の額については、なお従前の例による。

Supplementary Provisions, Article 59Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out

第五十九条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置）

With regard to income tax in the case where a resident carried out a seismic retrofitting of a house prescribed in of the Former Act on Special Measures Concerning Taxation before April 1, 2014, the provisions then in force continue to govern.

居住者が平成二十六年四月一日前にに規定する住宅耐震改修をした場合の所得税については、なお従前の例による。

With regard to the application of the provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation in the case where a resident carried out a seismic retrofitting of a house prescribed in of the Former Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, and carried out a seismic retrofitting of a house prescribed in Article 41-19-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to December 31, 2014, the term "amount" in is deemed to be replaced with "amount (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of prior to the amendment by the provisions of , the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10)".

居住者が、平成二十六年一月一日から同年三月三十一日までの間にに規定する住宅耐震改修をし、かつ、同年四月一日から同年十二月三十一日までの間にに規定する住宅耐震改修をした場合におけるの規定の適用については、中「金額」とあるのは、「金額（の規定による改正前のの規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額を控除した残額）」とする。

Supplementary Provisions, Article 60Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out

第六十条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置）

With regard to income tax in the case where a resident, before April 1, 2014, used as the resident's residence, as provided in or of the Former Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work prescribed in or general heat insulation renovation work, etc. prescribed in (limited to the portion pertaining to that renovation work or that general heat insulation renovation work, etc.), the provisions then in force continue to govern.

居住者がに規定する改修工事又はに規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該改修工事又は当該一般断熱改修工事等に係る部分に限る。）を平成二十六年四月一日前に又はの定めるところによりその者の居住の用に供した場合の所得税については、なお従前の例による。

With regard to the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation in the case where a resident, during the period from January 1, 2014 to March 31, 2014, used as the resident's residence, as provided in or of the Former Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work prescribed in or general heat insulation renovation work, etc. prescribed in (limited to the portion pertaining to that renovation work or that general heat insulation renovation work, etc.), and, during the period from April 1, 2014 to December 31, 2014, used as the resident's residence, as provided in paragraph (1) or (3) of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, a house used as a dwelling prescribed in those provisions on which the resident had carried out renovation work to make a home suitable for elderly persons, etc. prescribed in or general heat insulation renovation work, etc. prescribed in (limited to the portion pertaining to that renovation work to make a home suitable for elderly persons, etc. or that general heat insulation renovation work, etc.), the phrase "is the amount" in is deemed to be replaced with "is the amount (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of or prior to the amendment by the provisions of (referred to as the "Act on Special Measures Concerning Taxation Before the 2013 Amendment" in ), the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10 (hereinafter referred to as the "former amount subject to tax credit" in )). In this case, where the provisions of apply and there is an amount that cannot be fully deducted even after deduction from the amount specified in each item of as provided in (hereinafter referred to as the "undeducted amount" in ), that former amount subject to tax credit is to be that undeducted amount, and where the provisions of apply and there is no undeducted amount, there is to be no former amount subject to tax credit", and the phrase "amount specified in each item" in with "amount specified in each item (or, if there is an amount to be deducted from the amount of income tax for that year pursuant to the provisions of or Before the 2013 Amendment, the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10)".

居住者が、に規定する改修工事又はに規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該改修工事又は当該一般断熱改修工事等に係る部分に限る。）を平成二十六年一月一日から同年三月三十一日までの間に又はの定めるところによりその者の居住の用に供し、かつ、に規定する高齢者等居住改修工事等又はに規定する一般断熱改修工事等をしたこれらの規定に規定する居住用の家屋（当該高齢者等居住改修工事等又は当該一般断熱改修工事等に係る部分に限る。）を同年四月一日から同年十二月三十一日までの間に又は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おけるの規定の適用については、中「金額とする」とあるのは「金額（の規定による改正前の租税特別措置法（において「旧措置法」という。）又はの規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額（以下において「旧税額控除対象額」という。）を控除した残額）とする。この場合において、の規定の適用があり、かつ、の定めるところにより各号に定める金額から控除をしてもなお控除しきれない金額（以下において「控除未済額」という。）があるときにおける当該旧税額控除対象額は当該控除未済額とし、の規定の適用があり、かつ、控除未済額がないときにおける当該旧税額控除対象額はないものとする」と、中「各号に定める金額」とあるのは「各号に定める金額（又はの規定によりその年分の所得税の額から控除される金額がある場合には、当該控除される金額に十を乗じて計算した金額を控除した残額）」とする。

With regard to the application of the provisions of Article 41-19-3, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016: during the period from April 1, 2014 to December 31, 2014, the phrase "of , for income tax for each year within the three years up to and including the previous year" in is deemed to be replaced with "of prior to the amendment by the provisions of , for income tax for the previous year", and the phrase "in " with "in "; during the period from January 1, 2015 to December 31, 2015, the phrase "of , for income tax for each year within the three years up to and including the previous year" in is deemed to be replaced with "of or of prior to the amendment by the provisions of , for income tax for the previous year or the year before the previous year", the phrase "received the application of the provisions of " with "received the application of those provisions", and the phrase "in " with "in "; and during the period from January 1, 2016 to March 31, 2016, the phrase "of , for income tax for each year within the three years up to and including the previous year" in is deemed to be replaced with "of or of prior to the amendment by the provisions of , for income tax for each year within the two years up to and including the previous year", the phrase "received the application of the provisions of " with "received the application of those provisions", and the phrase "in " with "in "; with regard to the application of the provisions of Article 41-19-3, paragraph (10) of the Act on Special Measures Concerning Taxation as amended by the provisions of during the period from April 1, 2016 to March 31, 2017: during the period from April 1, 2016 to December 31, 2016, the phrase "of , for income tax for each year within the three years up to and including the previous year" in is deemed to be replaced with "of or of prior to the amendment by the provisions of , for income tax for each year within the two years up to and including the previous year", the phrase "received the application of the provisions of " with "received the application of those provisions", and the phrase "in " with "in "; and during the period from January 1, 2017 to March 31, 2017, the phrase "is receiving the application of the provisions of " in is deemed to be replaced with "is receiving the application of the provisions of or of prior to the amendment by the provisions of ", the phrase "received the application of the provisions of " with "received the application of those provisions", and the phrase "in " with "in "; and with regard to the application of the provisions of Article 41-19-3, paragraph (14) of the Act on Special Measures Concerning Taxation as amended by the provisions of during the period from April 1, 2017 to December 31, 2017, the phrase "is receiving the application of the provisions of " in is deemed to be replaced with "is receiving the application of the provisions of or of prior to the amendment by the provisions of ", the phrase "received the application of the provisions of " with "received the application of those provisions", and the phrase "in " with "in ".

平成二十六年四月一日から平成二十八年三月三十一日までの間におけるの規定の適用については、平成二十六年四月一日から同年十二月三十一日までの間は、中「前年以前三年内の各年分の所得税についての」とあるのは「の規定による改正前のの」と、「に」とあるのは「に」とし、平成二十七年一月一日から同年十二月三十一日までの間は、中「以前三年内の各年分の所得税についての」とあるのは「又は前々年分の所得税について又はの規定による改正前のの」と、「の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「に」とあるのは「に」とし、平成二十八年一月一日から同年三月三十一日までの間は、中「以前三年内の各年分の所得税についての」とあるのは「以前二年内の各年分の所得税について又はの規定による改正前のの」と、「の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「に」とあるのは「に」とし、同年四月一日から平成二十九年三月三十一日までの間におけるの規定による改正後のの規定の適用については、平成二十八年四月一日から同年十二月三十一日までの間は、中「以前三年内の各年分の所得税についての」とあるのは「以前二年内の各年分の所得税について又はの規定による改正前のの」と、「の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「に」とあるのは「に」とし、平成二十九年一月一日から同年三月三十一日までの間は、中「の規定の適用を受けている」とあるのは「又はの規定による改正前のの規定の適用を受けている」と、「の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「に」とあるのは「に」とし、同年四月一日から同年十二月三十一日までの間におけるの規定による改正後のの規定の適用については、中「の規定の適用を受けている」とあるのは「又はの規定による改正前のの規定の適用を受けている」と、「の規定の適用を受けた」とあるのは「これらの規定の適用を受けた」と、「に」とあるのは「に」とする。

Supplementary Provisions, Article 61Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第六十一条（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）

Except as 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 ; the same applies hereinafter) beginning on or after the Effective Date and to 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.

別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 62Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted

第六十二条（試験研究を行っ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 42-4, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that a corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation disbursed before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に支出するに規定する試験研究費の額について適用し、法人が施行日前に支出したに規定する試験研究費の額については、なお従前の例による。

Supplementary Provisions, Article 64Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Environmental Load from Energy Use Is Acquired

第六十四条（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 (excluding , and , and limited to the part pertaining to ) apply to depreciable assets listed in for which a corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

（、及びを除き、イに係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするイに掲げる減価償却資産について適用し、法人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

With regard to depreciable assets listed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

The provisions of Article 42-5, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of environmental load from energy use prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date.

及びの規定は、法人が施行日以後に取得等をするに規定する特定エネルギー環境負荷低減推進設備等について適用する。

The provisions of Article 42-5, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of environmental load from energy use prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date.

の規定は、法人が施行日以後に取得等をする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する。

Supplementary Provisions, Article 65Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone

第六十五条（国際戦略総合特別区域において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 42-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to tools, furniture and fixtures prescribed in ) apply to tools, furniture and fixtures prescribed in that a corporation acquires or manufactures on or after the Effective Date.

（に規定する器具及び備品に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をするに規定する器具及び備品について適用する。

Supplementary Provisions, Article 66Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment

第六十六条（特定中小企業者等が経営改善設備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 42-12-3 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in that a corporation acquires, or manufactures or constructs, on or after the Effective Date.

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に規定する経営改善設備について適用する。

Supplementary Provisions, Article 67Transitional Measures Concerning Depreciation by Corporations

第六十七条（法人の減価償却に関する経過措置）

The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to depreciable assets listed in the middle column of for which a corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter up to paragraph (4)) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

（の表のに係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下第四項までにおいて同じ。）をするの中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 44-5 of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する特定信頼性向上設備について適用する。

With regard to specified advanced telecommunications equipment prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得等をしたに規定する特定高度通信設備については、なお従前の例による。

The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to depreciable assets listed in the third column of for which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

（の表のに係る部分に限る。）の規定は、法人が施行日以後に取得等をするの第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をしたの表のの第三欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to industrial promotion machinery, etc. prescribed in for which a corporation makes an acquisition, etc. prescribed in on or after the Effective Date.

（及びに係る部分に限る。）の規定は、法人が施行日以後にに規定する取得等をするに規定する産業振興機械等について適用する。

The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に取得又は新築をするに規定するサービス付き高齢者向け賃貸住宅について適用し、法人が施行日前に取得又は新築をしたに規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。

The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to specified redevelopment buildings, etc. prescribed in that a corporation acquires or newly builds on or after the Effective Date.

（及びロに係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to buildings listed in ) remain in force. In this case, the phrase "" in of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with " prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 80, paragraph (8) of the Supplementary Provisions of that Act".

法人が施行日前に取得又は新築をしたからまでに掲げる建築物については、（に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中「」とあるのは、「所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第八十条第八項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business

第六十八条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that received, before the Effective Date, the certification of a plan prescribed in of the Former Act on Special Measures Concerning Taxation (excluding a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in Article 59-2, paragraph (1) of the New Act on Special Measures Concerning Taxation), the phrase "Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in )" in is deemed to be replaced with "Japanese ships", and the phrase "" with "the Marine Transportation Act".

施行日前にに規定する計画の認定を受けた法人（施行日以後にに規定する計画の認定を受ける法人を除く。）の施行日から平成二十六年三月三十一日までの間に開始する事業年度におけるの規定の適用については、中「日本船舶（特定準日本船舶（に規定する準日本船舶のうち安定的な海上輸送の確保に資するものとして財務省令で定めるものをいう。）を含む。において同じ。）」とあるのは「日本船舶」と、「」とあるのは「海上運送法」とする。

With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in , the phrase "the day of commencement" in is deemed to be replaced with "the day on which two months have elapsed from the day of commencement".

施行日以後にに規定する計画の認定を受ける法人の施行日から平成二十六年三月三十一日までの間に開始する事業年度におけるの規定の適用については、中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。

Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations

第六十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）

The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax relating to transfers of assets prescribed in that a corporation makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に行うに規定する資産の譲渡に係る法人税について適用し、法人が施行日前に行ったに規定する資産の譲渡に係る法人税については、なお従前の例による。

With regard to corporation tax relating to transfers, made by a corporation before the Effective Date, of the portion of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in , the provisions then in force continue to govern.

法人が施行日前に行ったに規定する土地等のうちに規定する保留地に対応する部分の譲渡に係る法人税については、なお従前の例による。

With regard to corporation tax relating to exchanges or transfers of owned adjacent land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に行ったに規定する所有隣接土地等の交換又は譲渡に係る法人税については、なお従前の例による。

Supplementary Provisions, Article 70Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise

第七十条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）

The provisions of Article 67-5-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in arises on or after the Effective Date.

の規定は、施行日以後にに規定する事実が生ずる場合について適用する。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations

第七十一条（投資法人に係る課税の特例に関する経過措置）

The provisions of Article 67-15, paragraph (1), item (ii), (f) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in ending on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in of the Former Act on Special Measures Concerning Taxation that ended before that date.

ヘの規定は、に規定する投資法人の附則第一条第八号に定める日以後に終了する事業年度分の法人税について適用し、に規定する投資法人の同日前に終了した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 72Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income on Book-Entry Government Bonds

第七十二条（振替国債の利子等の非課税等に関する経過措置）

The provisions of Article 67-17, paragraphs (1) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds or book-entry municipal bonds prescribed in and profit from redemption prescribed in that a foreign corporation receives on or after January 1, 2016, and with regard to interest on book-entry government bonds or book-entry municipal bonds prescribed in of the Former Act on Special Measures Concerning Taxation and profit from redemption prescribed in that were received before that date, the provisions then in force continue to govern.

及びの規定は、外国法人が平成二十八年一月一日以後に支払を受けるに規定する振替国債又は振替地方債の利子及びに規定する償還差益について適用し、同日前に支払を受けたに規定する振替国債又は振替地方債の利子及びに規定する償還差益については、なお従前の例による。

The provisions of Article 67-17, paragraphs (2) and (10) of the New Act on Special Measures Concerning Taxation apply to interest and similar income and profit from redemption prescribed in on specified book-entry corporate bonds, etc. prescribed in that a foreign corporation receives on or after January 1, 2016, and with regard to interest and similar income and profit from redemption prescribed in on specified book-entry corporate bonds, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were received before that date, the provisions then in force continue to govern.

及びの規定は、外国法人が平成二十八年一月一日以後に支払を受けるに規定する特定振替社債等のに規定する利子等及び償還差益について適用し、同日前に支払を受けたに規定する特定振替社債等のに規定する利子等及び償還差益については、なお従前の例による。

The provisions of Article 67-17, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on private foreign bonds prescribed in and profit from redemption prescribed in that a foreign corporation receives on or after January 1, 2016, and with regard to interest on private foreign bonds prescribed in of the Former Act on Special Measures Concerning Taxation and issue discounts prescribed in that were received before that date, the provisions then in force continue to govern.

及びの規定は、外国法人が平成二十八年一月一日以後に支払を受けるに規定する民間国外債の利子及びに規定する償還差益について適用し、同日前に支払を受けたに規定する民間国外債の利子及びに規定する発行差金については、なお従前の例による。

The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in , and to the margin in the case where the amount received through the redemption prescribed in Article 41-12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation of discount bonds prescribed in exceeds the acquisition cost of those discount bonds, that arise on or after January 1, 2016, and with regard to profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that arose before that date, the provisions then in force continue to govern.

の規定は、平成二十八年一月一日以後に生ずるに規定する割引債のに規定する償還差益及びに規定する割引債のに規定する償還により受ける金額が当該割引債の取得価額を超える場合におけるその差益について適用し、同日前に生じたに規定する割引債のに規定する償還差益については、なお従前の例による。

The provisions of Article 67-17, paragraphs (6) and (10) of the New Act on Special Measures Concerning Taxation apply to income arising on or after January 1, 2016 from the holding by a foreign corporation of specified book-entry discount bonds prescribed in , and with regard to profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation on specified short-term public and corporate bonds prescribed in that was received before that date, the provisions then in force continue to govern.

及びの規定は、外国法人のに規定する特定振替割引債の保有により平成二十八年一月一日以後に生ずる所得について適用し、同日前に支払を受けたに規定する特定短期公社債のに規定する償還差益については、なお従前の例による。

The provisions of Article 67-17, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in , or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in , held by a foreign corporation, or to the amount specified by Cabinet Order prescribed in that arises on or after that date from the holding of specified book-entry discount bonds prescribed in , and with regard to the amount of loss prescribed in of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in , specified book-entry corporate bonds, etc. prescribed in , private foreign bonds prescribed in or specified short-term public and corporate bonds prescribed in , the provisions then in force continue to govern.

及びの規定は、外国法人が有するに規定する振替国債若しくは振替地方債若しくはに規定する特定振替社債等若しくは民間国外債の償還（買入消却を含む。以下この項において同じ。）により平成二十八年一月一日以後に生ずる損失の額又はに規定する特定振替割引債の保有により同日以後に生ずるに規定する政令で定める金額について適用し、に規定する振替国債若しくは振替地方債、に規定する特定振替社債等、に規定する民間国外債又はに規定する特定短期公社債の償還により同日前に生じたに規定する損失の額については、なお従前の例による。

Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation on Separated Book-Entry Government Bonds

第七十三条（分離振替国債の課税の特例に関する経過措置）

With regard to income that arose before January 1, 2016 from the holding or transfer by a foreign corporation of separated book-entry government bonds prescribed in of the Former Act on Special Measures Concerning Taxation, and the amount of loss prescribed in , the provisions then in force continue to govern.

外国法人のに規定する分離振替国債の保有又は譲渡により平成二十八年一月一日前に生じた所得及びに規定する損失額については、なお従前の例による。

Supplementary Provisions, Article 74Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research

第七十四条（連結法人が試験研究を行っ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 68-9, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disbursed before the Effective Date, the provisions then in force continue to govern.

の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出するに規定する試験研究費の額について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出したに規定する試験研究費の額については、なお従前の例による。

Supplementary Provisions, Article 76Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Environmental Load from Energy Use

第七十六条（連結法人が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 68-10 of the New Act on Special Measures Concerning Taxation (excluding , and , and limited to the part pertaining to ) apply to depreciable assets listed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

（、及びを除き、イに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をするイに掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

With regard to depreciable assets listed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をしたイに掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-10, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of environmental load from energy use prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.

及びの規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をするに規定する特定エネルギー環境負荷低減推進設備等について適用する。

The provisions of Article 68-10, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of environmental load from energy use prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.

の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする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する。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone

第七十七条（連結法人が国際戦略総合特別区域において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 68-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to tools, furniture and fixtures prescribed in Article 42-11, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to tools, furniture and fixtures prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.

（に規定する器具及び備品に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をするに規定する器具及び備品について適用する。

Supplementary Provisions, Article 78Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased

第七十八条（連結法人の雇用者の数が増加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 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in ; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.

の規定は、連結法人の連結親法人事業年度（に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 79Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment

第七十九条（特定中小連結法人が経営改善設備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 68-15-4 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, on or after the Effective Date.

の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をするに規定する経営改善設備について適用する。

Supplementary Provisions, Article 80Transitional Measures Concerning Depreciation by Consolidated Corporations

第八十条（連結法人の減価償却に関する経過措置）

The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to depreciable assets listed in the middle column of for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter up to paragraph (4)) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

（の表のに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下第四項までにおいて同じ。）をするの中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.

の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をするに規定する特定信頼性向上設備について適用する。

With regard to specified advanced telecommunications equipment prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をしたに規定する特定高度通信設備については、なお従前の例による。

The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of of the table in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

（の表のに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をするの第三欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をしたの表のの第三欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and (3)) apply to industrial promotion machinery, etc. prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in on or after the Effective Date.

（及び第三項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後にに規定する取得等をするに規定する産業振興機械等について適用する。

The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.

の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をするに規定するサービス付き高齢者向け賃貸住宅について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をしたに規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to specified redevelopment buildings, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.

（及びロに係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

With regard to buildings listed in and of the Former Act on Special Measures Concerning Taxation and of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to buildings listed in and and of the Former Act on Special Measures Concerning Taxation) remain in force. In this case, the phrase "" in of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with " prior to the amendment by the provisions of , which remains in force pursuant to the provisions of Article 67, paragraph (8) of the Supplementary Provisions of that Act".

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は新築をした及び並びにに掲げる建築物については、（及び並びにに掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中「」とあるのは、「所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第六十七条第八項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Consolidated Corporations Engaged in International Shipping Business

第八十一条（対外船舶運航事業を営む連結法人の日本船舶による収入金額の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 68-62-2 of the New Act on Special Measures Concerning Taxation for consolidated business years beginning during the period from the Effective Date to March 31, 2014 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before the Effective Date, the certification of a plan prescribed in of the Former Act on Special Measures Concerning Taxation (excluding one that receives, on or after the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the New Act on Special Measures Concerning Taxation), the phrase "Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in )" in is deemed to be replaced with "Japanese ships", and the phrase "" with "the Marine Transportation Act".

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前にに規定する計画の認定を受けたもの（施行日以後にに規定する計画の認定を受けるものを除く。）の施行日から平成二十六年三月三十一日までの間に開始する連結事業年度におけるの規定の適用については、中「日本船舶（特定準日本船舶（に規定する準日本船舶のうち安定的な海上輸送の確保に資するものとして財務省令で定めるものをいう。）を含む。において同じ。）」とあるのは「日本船舶」と、「」とあるのは「海上運送法」とする。

With regard to the application of the provisions of Article 68-62-2 of the New Act on Special Measures Concerning Taxation for consolidated business years beginning during the period from the Effective Date to March 31, 2014 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that receives, on or after the Effective Date, the certification of a plan prescribed in Article 68-62-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the day of commencement" in is deemed to be replaced with "the day on which two months have elapsed from the day of commencement".

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日以後にに規定する計画の認定を受けるものの施行日から平成二十六年三月三十一日までの間に開始する連結事業年度におけるの規定の適用については、中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。

Supplementary Provisions, Article 82Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses

第八十二条（連結法人の交際費等の損金不算入に関する経過措置）

The provisions of Article 68-66, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began before the Effective Date.

の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations

第八十三条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置）

The provisions of Article 68-72 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax relating to transfers of assets prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date, the provisions then in force continue to govern.

（に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行うに規定する資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行ったに規定する資産の譲渡に係る法人税については、なお従前の例による。

With regard to corporation tax relating to transfers, made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date, of the portion of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行ったに規定する土地等のうちに規定する保留地に対応する部分の譲渡に係る法人税については、なお従前の例による。

With regard to corporation tax relating to exchanges or transfers of owned adjacent land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date, the provisions then in force continue to govern.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行ったに規定する所有隣接土地等の交換又は譲渡に係る法人税については、なお従前の例による。

Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small or Medium-Sized Consolidated Corporation

第八十四条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）

The provisions of Article 68-102-3 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in arises on or after the Effective Date.

の規定は、施行日以後にに規定する事実が生ずる場合について適用する。

Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on Inheritance Tax

第八十五条（相続税の特例に関する経過措置）

The provisions of Article 69-4, paragraph (1) and paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2014, and with regard to inheritance tax on property acquired by inheritance or bequest before that date, the provisions then in force continue to govern.

及びの規定は、平成二十六年一月一日以後に相続又は遺贈により取得をする財産に係る相続税について適用し、同日前に相続又は遺贈により取得をした財産に係る相続税については、なお従前の例による。

The provisions of Article 69-4, paragraph (2), Article 69-5, and Article 70-6-4, paragraph (2), item (v) and paragraph (15) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2015, and with regard to inheritance tax on property acquired by inheritance or bequest before that date, the provisions then in force continue to govern.

、並びに及びの規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする財産に係る相続税について適用し、同日前に相続又は遺贈により取得をした財産に係る相続税については、なお従前の例による。

Supplementary Provisions, Article 86Transitional Measures Concerning Tax Payment Grace Period, etc. for Gift Tax or Inheritance Tax on Unlisted Shares or Similar Interests

第八十六条（非上場株式等についての贈与税又は相続税の納税猶予等に関する経過措置）

The provisions of Article 70-7 of the Act on Special Measures Concerning Taxation as amended by the provisions listed in Article 1, item (v), (c) of the Supplementary Provisions (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2013" in this Article and of the Supplementary Provisions) apply to gift tax relating to unlisted shares or similar interests prescribed in that are acquired by gift on or after January 1, 2015.

附則第一条第五号ハに掲げる規定による改正後の租税特別措置法（以下この条及びにおいて「新租特法」という。）の規定は、平成二十七年一月一日以後に贈与により取得をするに規定する非上場株式等に係る贈与税について適用する。

With regard to unlisted shares or similar interests prescribed in prior to the amendment by the provisions listed in Article 1, item (v), (c) of the Supplementary Provisions (hereinafter referred to as the "Former Special Tax Measures Act" in this Article and of the Supplementary Provisions) that were acquired by gift before January 1, 2015, the provisions of remain in force.

平成二十七年一月一日前に贈与により取得をした附則第一条第五号ハに掲げる規定による改正前の租税特別措置法（以下この条及びにおいて「旧租特法」という。）に規定する非上場株式等については、の規定は、なおその効力を有する。

With regard to the application of the provisions of Article 70-7, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase " and " in is deemed to be replaced with "".

施行日から平成二十六年十二月三十一日までの間におけるの規定の適用については、中「及び」とあるのは、「」とする。

The following persons may, at their option, receive the application of the provisions of and of and , and , , , and and by being deemed to be a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor donee are specified by Cabinet Order.

次に掲げる者は、その者の選択により、に規定する経営承継受贈者とみなして、並びに及び、及び、、、並びにの規定の適用を受けることができる。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a successor donee prescribed in prior to the amendment by the provisions of , who is receiving the application of the provisions of as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor donee has acquired, from the donor prescribed in by a gift to which the provisions of apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);

所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合におけるの規定による改正前のの規定の適用を受けているに規定する経営承継受贈者（当該経営承継受贈者がに規定する贈与者からの規定の適用に係る贈与によりに規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）

a successor donee prescribed in prior to the amendment by the provisions of , who is receiving the application of the provisions of as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor donee has acquired, from the donor prescribed in by a gift to which the provisions of apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);

現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合におけるの規定による改正前のの規定の適用を受けているに規定する経営承継受贈者（当該経営承継受贈者がに規定する贈与者からの規定の適用に係る贈与によりに規定する政令で定める法人の株式等の取得をしている場合を除く。）

a successor donee prescribed in of the Former Special Tax Measures Act, who is receiving the application of the provisions of (excluding the case where that successor donee has acquired, from the donor prescribed in by a gift to which the provisions of apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013).

の規定の適用を受けているに規定する経営承継受贈者（当該経営承継受贈者がに規定する贈与者からの規定の適用に係る贈与によりに規定する政令で定める法人の株式等の取得をしている場合を除く。）

In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part pertaining to ) during the period from January 1, 2015 until the last day of the business succession period for a gift prescribed in , the phrase "each type 1 gift base date" in is deemed to be replaced with "each type 1 gift base date arriving on or after January 1, 2015", and the phrase "of the type 1 gift base date" with "of the type 1 gift base date (limited to one arriving on or after January 1, 2015)".

前項の規定の適用がある場合において、平成二十七年一月一日以後に規定する経営贈与承継期間の末日までの間における（に係る部分に限る。）の規定の適用については、中「各第一種贈与基準日」とあるのは「平成二十七年一月一日以後に到来する各第一種贈与基準日」と、「第一種贈与基準日の」とあるのは「第一種贈与基準日（平成二十七年一月一日以後に到来するものに限る。）の」とする。

The provisions of Article 70-7-2 of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to unlisted shares or similar interests prescribed in that are acquired by inheritance or bequest on or after January 1, 2015.

の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をするに規定する非上場株式等に係る相続税について適用する。

With regard to inheritance tax relating to unlisted shares or similar interests prescribed in of the Former Special Tax Measures Act that were acquired by inheritance or bequest before January 1, 2015, the provisions of remain in force.

平成二十七年一月一日前に相続又は遺贈により取得をしたに規定する非上場株式等に係る相続税については、の規定は、なおその効力を有する。

The following persons may, at their option, receive the application of the provisions of and of and , , , , and and by being deemed to be a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor heir, etc. are specified by Cabinet Order.

次に掲げる者は、その者の選択により、に規定する経営承継相続人等とみなして、並びに及び、、、、並びにの規定の適用を受けることができる。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a successor heir, etc. prescribed in prior to the amendment by the provisions of , who is receiving the application of the provisions of as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in by an inheritance or bequest to which the provisions of apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);

所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合におけるの規定による改正前のの規定の適用を受けているに規定する経営承継相続人等（当該経営承継相続人等がに規定する被相続人からの規定の適用に係る相続又は遺贈によりに規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）

a successor heir, etc. prescribed in prior to the amendment by the provisions of , who is receiving the application of the provisions of as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in by an inheritance or bequest to which the provisions of apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);

現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合におけるの規定による改正前のの規定の適用を受けているに規定する経営承継相続人等（当該経営承継相続人等がに規定する被相続人からの規定の適用に係る相続又は遺贈によりに規定する政令で定める法人の株式等の取得をしている場合を除く。）

a successor heir, etc. prescribed in of the Former Special Tax Measures Act, who is receiving the application of the provisions of (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in by an inheritance or bequest to which the provisions of apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013).

の規定の適用を受けているに規定する経営承継相続人等（当該経営承継相続人等がに規定する被相続人からの規定の適用に係る相続又は遺贈によりに規定する政令で定める法人の株式等の取得をしている場合を除く。）

In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part pertaining to ) during the period from January 1, 2015 until the last day of the business succession period prescribed in , the phrase "each type 1 base date" in is deemed to be replaced with "each type 1 base date arriving on or after January 1, 2015", and the phrase "of the type 1 base date" with "of the type 1 base date (limited to one arriving on or after January 1, 2015)".

前項の規定の適用がある場合において、平成二十七年一月一日以後に規定する経営承継期間の末日までの間における（に係る部分に限る。）の規定の適用については、中「各第一種基準日」とあるのは「平成二十七年一月一日以後に到来する各第一種基準日」と、「第一種基準日の」とあるのは「第一種基準日（平成二十七年一月一日以後に到来するものに限る。）の」とする。

The provisions of Article 70-7-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended in 2013 that are acquired by inheritance or bequest on or after January 1, 2015.

の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をするに規定する非上場株式等に係る相続税について適用する。

With regard to inheritance tax relating to unlisted shares or similar interests prescribed in of the Former Special Tax Measures Act that were acquired by inheritance or bequest before January 1, 2015, the provisions of remain in force.

平成二十七年一月一日前に相続又は遺贈により取得をしたに規定する非上場株式等に係る相続税については、の規定は、なおその効力を有する。

The following persons may, at their option, receive the application of the provisions of , Article 70-7-2, paragraph (3), items (ii) and (x) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to , Article 70-7-2, paragraph (14), items (ix) through (xii) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraph (17), item (i) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraphs (22) through (26) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (13) of the Act on Special Measures Concerning Taxation as Amended in 2013, and Article 70-7-2, paragraphs (28) and (29) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15) of the Act on Special Measures Concerning Taxation as Amended in 2013, by being deemed to be a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor donee for inheritance are specified by Cabinet Order.

次に掲げる者は、その者の選択により、に規定する経営相続承継受贈者とみなして、、において準用する及び、において準用する、において準用する、において準用する並びににおいて準用する及びの規定の適用を受けることができる。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a successor donee for inheritance prescribed in prior to the amendment by the provisions of , who is receiving the application of the provisions of as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in , by a gift to which the provisions of apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013);

所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合におけるの規定による改正前のの規定の適用を受けているに規定する経営相続承継受贈者（当該経営相続承継受贈者がの贈与者からの規定の適用に係る贈与によりに規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）

a successor donee for inheritance prescribed in prior to the amendment by the provisions of , who is receiving the application of the provisions of as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in , by a gift to which the provisions of apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013);

現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合におけるの規定による改正前のの規定の適用を受けているに規定する経営相続承継受贈者（当該経営相続承継受贈者がの贈与者からの規定の適用に係る贈与によりに規定する政令で定める法人の株式等の取得をしている場合を除く。）

a successor donee for inheritance prescribed in of the Former Special Tax Measures Act who is receiving the application of the provisions of (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in of the Former Special Tax Measures Act, by a gift to which the provisions of of the Former Special Tax Measures Act apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013).

の規定の適用を受けているに規定する経営相続承継受贈者（当該経営相続承継受贈者がの贈与者からの規定の適用に係る贈与によりに規定する政令で定める法人の株式等の取得をしている場合を除く。）

In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part concerning ) as applied mutatis mutandis pursuant to paragraph (3) of Article 70-7-4 of the Act on Special Measures Concerning Taxation as Amended in 2013 during the period from January 1, 2015 until the last day of the business succession period for inheritance prescribed in , the term "each type 1 gift base date" in Article 70-7-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 is deemed to be replaced with "each type 1 gift base date (limited to one arriving on or after January 1, 2015; the same applies hereinafter in )", and the term "each type 1 inheritance base date" with "each type 1 inheritance base date (limited to one arriving on or after January 1, 2015; the same applies hereinafter in )".

前項の規定の適用がある場合において、平成二十七年一月一日以後に規定する経営相続承継期間の末日までの間におけるにおいて準用する（に係る部分に限る。）の規定の適用については、中「各第一種贈与基準日」とあるのは「各第一種贈与基準日（平成二十七年一月一日以後に到来するものに限る。以下において同じ。）」と、「各第一種相続基準日」とあるのは「各第一種相続基準日（平成二十七年一月一日以後に到来するものに限る。以下において同じ。）」とする。

The provisions of paragraphs (4), (8) and (12) apply only if the successor donee, the successor heir, etc. or the successor donee for inheritance prescribed in those provisions has submitted, by the later of the following days, to the district director having jurisdiction over the place for tax payment a document stating that they seek the application of those provisions and other matters specified by Order of the Ministry of Finance:

第四項、第八項及び第十二項の規定は、これらの規定に規定する経営承継受贈者、経営承継相続人等又は経営相続承継受贈者が、次に掲げる日のいずれか遅い日までに納税地の所轄税務署長に対し、これらの規定の適用を受けようとする旨その他の財務省令で定める事項を記載した書類を提出した場合に限り、適用する。

the due date for submitting the written notification prescribed in Article 70-7, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013, or Article 70-7-2, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended in 2013 (meaning the notification deadline prescribed in those provisions) that first arrives on or after January 1, 2015;

平成二十七年一月一日以後最初に到来する、又はにおいて準用するに規定する届出書の提出期限（これらの規定に規定する届出期限をいう。）

March 31, 2015.

平成二十七年三月三十一日

The provisions of Article 70-8-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to special unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 or special unlisted shares or similar interests for inheritance prescribed in Article 70-7-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 that are acquired by inheritance or bequest on or after January 1, 2015, and with regard to inheritance tax relating to special unlisted shares or similar interests prescribed in of the Former Special Tax Measures Act or special unlisted shares or similar interests for inheritance prescribed in of the Former Special Tax Measures Act that were acquired by inheritance or bequest before that date, the provisions then in force continue to govern.

の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をするに規定する特例非上場株式等又はに規定する特例相続非上場株式等に係る相続税について適用し、同日前に相続又は遺贈により取得をしたに規定する特例非上場株式等又はに規定する特例相続非上場株式等に係る相続税については、なお従前の例による。

Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on Registration and License Tax

第八十七条（登録免許税の特例に関する経過措置）

The provisions of Article 74-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a certified low-carbon house prescribed in that is newly built or acquired on or after June 1, 2013, and with regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a certified low-carbon house prescribed in of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before that date, the provisions then in force continue to govern.

又はの規定は、平成二十五年六月一日以後に新築又は取得をするに規定する認定低炭素住宅の所有権の保存又は移転の登記に係る登録免許税について適用し、同日前に新築又は取得をしたに規定する認定低炭素住宅の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。

The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後にに規定する国土交通大臣の認定を受ける場合におけるに規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前にに規定する国土交通大臣の認定を受けた場合におけるに規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。

The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後にに規定する国土交通大臣の認定を受ける場合におけるに規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前にに規定する国土交通大臣の認定を受けた場合におけるに規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。

With regard to registration and license tax on a registration listed in any of the items of of the Former Act on Special Measures Concerning Taxation in the case where an application for that registration was filed using an electronic data processing system before the Effective Date, the provisions then in force continue to govern.

施行日前に電子情報処理組織を使用して各号に掲げる登記の申請を行った場合における当該登記に係る登録免許税については、なお従前の例による。

Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Liquor Tax

第八十八条（酒税の特例に関する経過措置）

Except as otherwise provided, with regard to liquor tax imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.

別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。

With regard to liquor tax on beer prescribed in of the Former Act on Special Measures Concerning Taxation that a person who has obtained a license to manufacture the beer prescribed in ships from a liquor manufacturing site during the period until the last day of the month that includes the day on which five years elapse from the day on which that person obtained that manufacturing license, the provisions then in force continue to govern.

に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出するに規定するビールに係る酒税については、なお従前の例による。

Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Stamp Tax

第八十九条（印紙税の特例に関する経過措置）

The provisions of Article 91, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents prescribed in and construction work contract documents prescribed in that are prepared on or after April 1, 2014, and with regard to stamp tax on those real property transfer contract documents and those construction work contract documents that are prepared before that date, the provisions then in force continue to govern.

の規定は、平成二十六年四月一日以後に作成されるに規定する不動産譲渡契約書及びに規定する建設工事請負契約書について適用し、同日前に作成される当該不動産譲渡契約書及び当該建設工事請負契約書に係る印紙税については、なお従前の例による。

Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.

第九十条（利子税等の割合の特例に関する経過措置）

The provisions of Articles 93 through 95 of the New Act on Special Measures Concerning Taxation apply to the interest tax, etc. prescribed in Article 96 of the Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2014, and with regard to the interest tax, etc. that corresponds to the period before that date, the provisions then in force continue to govern.

の規定は、に規定する利子税等のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該利子税等のうち同日前の期間に対応するものについては、なお従前の例による。

If an instalment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2014 includes a period on or after that date (referred to as the "special eligible period" in this paragraph), with regard to the application of the provisions of , and to interest tax corresponding to that special eligible period, the phrase "the year that includes the first day" in is deemed to be replaced with "the former special base rate for deferred payment (meaning the special base rate for deferred payment prescribed in prior to the amendment by the provisions of ) or 2014", and the phrase ")" closing the definition in with "), whichever is lower".

平成二十六年一月一日前に開始したに規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る、及びの規定の適用については、中「開始の日の属する年」とあるのは「旧延納特例基準割合（の規定による改正前のに規定する延納特例基準割合をいう。）又は平成二十六年」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。

With regard to the part of interest tax relating to the amount of inheritance tax for which the district director has granted, before January 1, 2014, permission for deferred payment under the provisions of or prior to the amendment by the provisions of in the case where the provisions then in force continue to govern pursuant to the provisions of (limited to the amount to which the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; referred to as the "2002 Amendment Act" in this paragraph) apply) that corresponds to the period on or after that date, the district director is to calculate it in accordance with the provisions of Article 93, paragraph (3) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the 2002 Amendment Act.

税務署長は、の規定によりなお従前の例によることとされる場合におけるの規定による改正前の又はの規定による延納の許可をした相続税額（租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下この項において「平成十四年改正法」という。）附則第三十二条第九項の規定の適用を受けているものに限る。）に係る利子税のうち同日以後の期間に対応するものについては、平成十四年改正法附則第三十二条第九項の規定にかかわらず、の規定に準じて計算するものとする。

Supplementary Provisions, Article 91Transitional Measures Concerning Payment of Special Refunds

第九十一条（特別還付金の支給に関する経過措置）

The provisions of Article 97-2, paragraphs (10) and (22) of the New Act on Special Measures Concerning Taxation apply to the part of the additional amount prescribed in and the delinquent charge referred to in that corresponds to the period on or after January 1, 2014, and with regard to the part of that additional amount and that delinquent charge that corresponds to the period before that date, the provisions then in force continue to govern.

及びの規定は、に規定する加算金及びの延滞金のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該加算金及び当該延滞金のうち同日前の期間に対応するものについては、なお従前の例による。

Supplementary Provisions, Article 106Transitional Measures Concerning the Application of Penal Provisions

第百六条（罰則の適用に関する経過措置）

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 107Delegation to Cabinet Order

第百七条（政令への委任）

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 108Review

第百八条（検討）

Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:

政府は、次に掲げる基本的方向性により、第一号、第三号及び第四号に関連する税制上の措置については平成二十五年度中に、第二号に関連する税制上の措置については平成二十六年度中に財源も含め検討を加え、その結果に基づき、必要な措置を講ずるものとする。

reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;

大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。

reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;

給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。

reviewing the approach to the special provisions on taxation of entertainment expenses, etc., including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;

交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。

reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.

贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。

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