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 Article 41-19-2, paragraph (1) 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旧租税特別措置法第四十一条の十九の二第一項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 housing seismic retrofit prescribed in Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, and carried out a housing seismic retrofit 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 paragraph (2) of that Article 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 Article 41-19-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), 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旧租税特別措置法第四十一条の十九の二第一項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新租税特別措置法第四十一条の十九の二第一項に規定する住宅耐震改修をした場合における同条の規定の適用については、同条第二項中「金額」とあるのは、「金額（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）第八条の規定による改正前の租税特別措置法第四十一条の十九の二第一項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 Article 41-19-3, paragraph (1) or (2) 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 paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article (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.
居住者が旧租税特別措置法第四十一条の十九の三第一項に規定する改修工事又は同条第二項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同条第一項又は第二項の定めるところによりその者の居住の用に供した場合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 Article 41-19-3, paragraph (1) or (2) 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 paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article (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 paragraph (1) of that Article or general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article (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 paragraph (2) of that Article 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 Article 41-19-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (referred to as the "Act on Special Measures Concerning Taxation Before the 2013 Amendment" in paragraph (4)), 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 this paragraph)). In this case, where the provisions of the following paragraph apply and there is an amount that cannot be fully deducted even after deduction from the amount specified in each item of paragraph (4) as provided in that paragraph (hereinafter referred to as the "undeducted amount" in this paragraph), that former amount subject to tax credit is to be that undeducted amount, and where the provisions of the following paragraph 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 paragraph (4) of that Article 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 Article 41-19-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation Before the 2013 Amendment, the remaining amount after deducting the amount calculated by multiplying that deducted amount by 10)".
居住者が、旧租税特別措置法第四十一条の十九の三第一項に規定する改修工事又は同条第二項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同条第一項又は第二項の定めるところによりその者の居住の用に供し、かつ、新租税特別措置法第四十一条の十九の三第一項に規定する高齢者等居住改修工事等又は同条第三項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同条第一項又は第三項の定めるところによりその者の居住の用に供した場合における同条の規定の適用については、同条第二項中「金額とする」とあるのは「金額（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）第八条の規定による改正前の租税特別措置法（第四項において「旧措置法」という。）第四十一条の十九の三第一項又は第二項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（以下この項において「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、次項の規定の適用があり、かつ、第四項の定めるところにより同項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（以下この項において「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、次項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、同条第四項中「各号に定める金額」とあるのは「各号に定める金額（旧措置法第四十一条の十九の三第一項又は第二項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 that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for the previous year", and the phrase "in that paragraph" with "in paragraph (1)"; during the period from January 1, 2015 to December 31, 2015, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), for income tax for the previous year or the year before the previous year", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and during the period from January 1, 2016 to March 31, 2016, the phrase "of that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), 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 that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; 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 Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) 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 that paragraph, for income tax for each year within the three years up to and including the previous year" in that paragraph is deemed to be replaced with "of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), 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 that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; and during the period from January 1, 2017 to March 31, 2017, the phrase "is receiving the application of the provisions of that paragraph" in that paragraph is deemed to be replaced with "is receiving the application of the provisions of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)"; 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 Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) during the period from April 1, 2017 to December 31, 2017, the phrase "is receiving the application of the provisions of that paragraph" in that paragraph is deemed to be replaced with "is receiving the application of the provisions of that paragraph or of Article 41-19-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)", the phrase "received the application of the provisions of that paragraph" with "received the application of those provisions", and the phrase "in that paragraph" with "in paragraph (1)".
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新租税特別措置法第四十一条の十九の三第八項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、同項中「前年以前三年内の各年分の所得税について同項の」とあるのは「前年分の所得税について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）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項に」とあるのは「第一項に」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、同項中「以前三年内の各年分の所得税について同項の」とあるのは「又は前々年分の所得税について同項又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）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項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、「同項に」とあるのは「第一項に」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、同項中「以前三年内の各年分の所得税について同項の」とあるのは「以前二年内の各年分の所得税について同項又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）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項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、「同項に」とあるのは「第一項に」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所得税法等の一部を改正する法律（平成二十八年法律第十五号）第十条の規定による改正後の租税特別措置法第四十一条の十九の三第十項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、同項中「以前三年内の各年分の所得税について同項の」とあるのは「以前二年内の各年分の所得税について同項又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）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の」と、「同項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、「同項に」とあるのは「第一項に」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、同項中「同項の規定の適用を受けている」とあるのは「同項又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）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の規定の適用を受けている」と、「同項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、「同項に」とあるのは「第一項に」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所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第四十一条の十九の三第十四項の規定の適用については、同項中「同項の規定の適用を受けている」とあるのは「同項又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）第八条の規定による改正前の租税特別措置法第四十一条の十九の三第一項の規定の適用を受けている」と、「同項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、「同項に」とあるのは「第一項に」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 Article 2, item (viii) of the Corporation Tax Act; 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（法人税法第二条第八号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 item that a corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in Article 42-4, paragraph (12), item (iii) 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.
新租税特別措置法第四十二条の四第十二項第三号の規定は、法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、法人が施行日前に支出した旧租税特別措置法第四十二条の四第十二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 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 paragraphs (6), (7) and (9), and limited to the part pertaining to paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph 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 Article 42-5, paragraph (1), item (i), (a) 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.
新租税特別措置法第四十二条の五（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、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。）をする同号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旧租税特別措置法第四十二条の五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。
With regard to depreciable assets listed in Article 42-5, paragraph (1), item (ii), (a) 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旧租税特別措置法第四十二条の五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 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 paragraph (6) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第四十二条の五第六項及び第七項の規定は、法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 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 paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第四十二条の五第九項の規定は、法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 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 paragraph (1), item (i) of that Article) apply to tools, furniture and fixtures prescribed in that item that a corporation acquires or manufactures on or after the Effective Date.
新租税特別措置法第四十二条の十一（同条第一項第一号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同号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 paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date.
新租税特別措置法第四十二条の十二の三の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項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 item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item 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 item (ii) of the table in Article 43, paragraph (1) 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.
新租税特別措置法第四十三条第一項（同項の表の第二号に係る部分に限る。）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。）をする同号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旧租税特別措置法第四十三条第一項の表の第二号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 paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第四十四条の五の規定は、法人が施行日以後に取得等をする同条第一項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 Article 44-5, paragraph (1) 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旧租税特別措置法第四十四条の五第一項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 item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item 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 item (i) of the table in Article 45, paragraph (1) 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.
新租税特別措置法第四十五条（第一項の表の第一号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号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旧租税特別措置法第四十五条第一項の表の第一号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 paragraphs (2) and (3)) apply to industrial promotion machinery, etc. prescribed in paragraph (2) of that Article for which a corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第四十五条（第二項及び第三項に係る部分に限る。）の規定は、法人が施行日以後に同条第二項に規定する取得等をする同項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 paragraph 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 Article 47, paragraph (1) 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.
新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項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旧租税特別措置法第四十七条第一項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 paragraph (3), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date.
新租税特別措置法第四十七条の二（第三項第一号及び第二号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同条第一項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 Article 47-2, paragraph (3), items (i) through (iii) 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 items (i) through (iii) of that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in Article 47-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), 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旧租税特別措置法第四十七条の二第三項第一号から第三号までに掲げる建築物については、同条（同項第一号から第三号まで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、同条第二項中「第六十八条の三十五第一項」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同法第八条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。