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 Article 8 (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、第八条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 Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 8 (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第八条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。）第三条第一項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 Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident referred to in paragraph (1) of that Article or a domestic corporation referred to in paragraph (2) of that Article is to receive before January 1, 2016.
旧租税特別措置法第三条の三第一項の居住者又は同条第二項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同条第一項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 that paragraph 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 Article 4-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation before that date.
新租税特別措置法第四条の四第三項の規定は、平成二十八年一月一日以後の同項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、同日前の旧租税特別措置法第四条の四第三項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 paragraph (1) of that Article 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 Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received before that date.
新租税特別措置法第五条の二の規定は、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同条第一項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旧租税特別措置法第五条の二第一項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 Article 5-2, paragraph (1), item (i) 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 paragraph (4), item (i) of that Article, 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 paragraph (14) of that Article submitted with regard to them (hereinafter referred to as a "return of change, etc." in this paragraph), a change prescribed in paragraph (14) of that Article 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 paragraph (4) of that Article, submitted on January 1, 2016.
平成二十八年一月一日前に提出された旧租税特別措置法第五条の二第一項第一号に規定する非課税適用申告書又は同条第四項第一号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同条第十四項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。）の提出後に同条第十四項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新租税特別措置法第五条の二第一項に規定する非課税適用申告書又は同条第四項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 paragraph (1) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph 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 Article 5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that paragraph that is to be received before that date.
新租税特別措置法第五条の三の規定は、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同条第一項に規定する特定振替社債等の同項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旧租税特別措置法第五条の三第一項に規定する特定振替社債等の同項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 Article 5-3, paragraph (1), item (i) 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 Article 5-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) 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 Article 5-2, paragraph (14) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) 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 Article 5-2, paragraph (14) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) 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 paragraph (9) of that Article, submitted on January 1, 2016.
平成二十八年一月一日前に提出された旧租税特別措置法第五条の三第一項第一号に規定する書類（以下この項において「非課税適用申告書」という。）又は同条第五項において準用する旧租税特別措置法第五条の二第四項第一号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旧租税特別措置法第五条の三第五項において準用する旧租税特別措置法第五条の二第十四項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。）の提出後に旧租税特別措置法第五条の三第五項において準用する旧租税特別措置法第五条の二第十四項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新租税特別措置法第五条の三第一項に規定する非課税適用申告書又は同条第九項において準用する新租税特別措置法第五条の二第四項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 Article 5-2, paragraph (18) of the Former Act on Special Measures Concerning Taxation that received approval before January 1, 2016 pursuant to the provisions of Article 5-2, paragraph (18) of the Former Act on Special Measures Concerning Taxation (including the cases where it is applied mutatis mutandis pursuant to Article 5-3, paragraph (5) 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 paragraph (20) of that Article (including the cases where it is applied mutatis mutandis pursuant to Article 5-3, paragraph (5) 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 that item.
平成二十八年一月一日前に旧租税特別措置法第五条の二第十八項（旧租税特別措置法第五条の三第五項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旧租税特別措置法第五条の二第十八項に規定する適格口座管理機関（同日において当該承認を同条第二十項（旧租税特別措置法第五条の三第五項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、同日において新租税特別措置法第五条の三第四項第八号の規定により承認を受けた同号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 Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "paragraph (4), item (v) of the following Article" in the row for paragraph (8) of the preceding Article and the row for paragraph (9) of the preceding Article of the table in that paragraph is deemed to be replaced with "paragraph (4), item (iv) of the following Article", and the phrase "paragraph (4), item (v) of that Article" in the row for paragraph (22) of the preceding Article of that table is deemed to be replaced with "paragraph (4), item (iv) of that Article".
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旧租税特別措置法第五条の三第五項の規定の適用については、同項の表前条第八項の項及び前条第九項の項中「次条第四項第五号」とあるのは「次条第四項第四号」と、同表前条第二十二項の項中「同条第四項第五号」とあるのは「同条第四項第四号」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 paragraph that are issued on or after January 1, 2016, and the provisions then in force continue to govern specified foreign private bonds prescribed in Article 6, paragraph (10) of the Former Act on Special Measures Concerning Taxation that were issued before that date.
新租税特別措置法第六条第十項の規定は、平成二十八年一月一日以後に発行される同項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旧租税特別措置法第六条第十項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 paragraph (1) of that Article that a financial institution prescribed in paragraph (1) of that Article, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article 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 paragraph (1) of that Article that a financial institution prescribed in Article 8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive before that date.
新租税特別措置法第八条の規定は、同条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等又は同条第三項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同条第一項に規定する利子、収益の分配又は剰余金の配当について適用し、旧租税特別措置法第八条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等又は同条第三項に規定する内国法人が同日前に支払を受けるべき同条第一項に規定する利子、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 Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation referred to in paragraph (3) of that Article, is to receive before January 1, 2016.
旧租税特別措置法第八条の二第一項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同条第三項の非居住者、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同条第一項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 Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation and dividends and similar income from foreign investment trusts, etc. prescribed in paragraph (2) of that Article that a resident referred to in paragraph (1) of that Article or a domestic corporation referred to in paragraph (2) of that Article is to receive before January 1, 2016.
旧租税特別措置法第八条の三第一項の居住者又は同条第二項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同条第一項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同条第二項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 Article 8-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph is to receive before January 1, 2016.
旧租税特別措置法第八条の四第一項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同項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 paragraph (4) of that Article 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 Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are to be paid before that date.
新租税特別措置法第八条の四第四項から第七項までの規定は、平成二十八年一月一日以後に支払うべき同条第四項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旧租税特別措置法第八条の四第四項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 Article 8-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph is to receive before January 1, 2016.
旧租税特別措置法第八条の五第一項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同項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 Article 9-3 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旧租税特別措置法第九条の三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 Article 9-3-2, paragraph (1) 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 that paragraph.
平成二十八年一月一日前に旧租税特別措置法第九条の三の二第一項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同項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 that paragraph 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 Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第九条の四の二第一項の規定は、施行日以後の同項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、施行日前の旧租税特別措置法第九条の四の二第一項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 that paragraph 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 Article 9-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation through inheritance or bequest that commenced before that date.
新租税特別措置法第九条の七第一項の規定は、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同項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旧租税特別措置法第九条の七第一項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 Article that a resident or a nonresident having a permanent establishment in Japan referred to in that Article is to receive on or after January 1, 2014.
新租税特別措置法第九条の八の規定は、同条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同条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 item 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 Article 10, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual disbursed before the Effective Date.
新租税特別措置法第十条第八項第三号の規定は、個人が施行日以後に支出する同号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旧租税特別措置法第十条第八項第三号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.
新租税特別措置法第十条の二の規定は、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 paragraphs (6), (7) and (9), and limited to the part concerning paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph 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 Article 10-2-2, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十条の二の二（第六項、第七項及び第九項を除き、第一項第一号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。）をする同号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旧租税特別措置法第十条の二の二第一項第一号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 Article 10-2-2, paragraph (1), item (ii), (a) 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旧租税特別措置法第十条の二の二第一項第二号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 paragraph (6) of that Article that an individual makes an acquisition, etc. of on or after the Effective Date.
新租税特別措置法第十条の二の二第六項及び第七項の規定は、個人が施行日以後に取得等をする同条第六項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 paragraph (1) of that Article that an individual makes an acquisition, etc. of on or after the Effective Date.
新租税特別措置法第十条の二の二第九項の規定は、個人が施行日以後に取得等をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
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.
新租税特別措置法第十条の五の規定は、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 paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第十条の五の三の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用する。