Supplementary Provisions, Article 42Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第四十二条（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 the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2014 and subsequent years, and with regard to income tax for 2013 and prior years, the provisions then in force continue to govern.
別段の定めがあるものを除き、第十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 43Transitional Measures Concerning Separate Taxation on Interest Income, etc.
第四十三条（利子所得の分離課税等に関する経過措置）
The provisions of Article 3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to general interest and similar income prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第三条第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する一般利子等について適用する。
With regard to general interest and similar income prescribed in Article 3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the term "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Payment Reports for Interest Income, etc.
第四十四条（利子所得等に係る支払調書の特例に関する経過措置）
With regard to the application of the provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that Article is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第三条の二の規定の適用については、同条中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
第四十五条（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, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds and book-entry municipal bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第五条の二第五項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する振替国債及び振替地方債の利子について適用する。
With regard to interest on book-entry government bonds and book-entry municipal bonds prescribed in Article 5-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
旧租税特別措置法第五条の二第五項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する振替国債及び振替地方債の利子については、同項の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 5-2, paragraph (6) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act", the phrase "paragraph (1) of that Article" with "Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "or the second sentence of paragraph (5)" with "or the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in this Article and Article 8-5, paragraph (1))", the phrase "is deemed to be replaced with 'the interest'" with "is deemed to be replaced with 'the interest', and the phrase 'Article 225, paragraph (1) of that Act' is deemed to be replaced with 'Article 225, paragraph (1) of the Income Tax Act'", the phrase "the second sentence of Article 5-2, paragraph (5)" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the 2014 Amendment Act", and the phrase "is deemed to be replaced with '…'" at the end of that paragraph with "is deemed to be replaced with '…', and the phrase 'Article 120 of that Act,' is deemed to be replaced with 'Article 120 of the Income Tax Act,'".
前項の規定の適用がある場合における租税特別措置法第五条の二第六項の規定の適用については、同項中「前項」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第二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十条の規定による改正前の租税特別措置法第五条の二第五項」と、「同条第五項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第二項（振替国債等の利子の課税の特例等に関する経過措置）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十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「同条第一項」とあるのは「租税特別措置法第五条の二第一項」と、「又は第五項後段」とあるのは「又は所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この条及び第八条の五第一項において「平成二十六年改正法」という。）附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「当該利子」と」とあるのは「当該利子」と、「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と」と、「第五条の二第五項後段」とあるのは「平成二十六年改正法附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「とする」とあるのは「と、「同法第百二十条、」とあるのは「所得税法第百二十条、」とする」とする。
With regard to the application of the provisions of Article 5-2, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第五条の二第六項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
The provisions of Article 5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest, etc. on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第五条の三第三項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する特定振替社債等の利子等について適用する。
With regard to interest, etc. on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
旧租税特別措置法第五条の三第三項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する特定振替社債等の利子等については、同項の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 5-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in the row for paragraph (6) of the preceding Article in the table in that paragraph, the phrase "and paragraph (3)" is deemed to be replaced with "and Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "paragraph (1) of that Article, if the provisions of the second sentence of paragraph (5) of that Article have been applied", the phrase "the second sentence of paragraph (3) of that Article" with "Article 5-3, paragraph (1) of the Act on Special Measures Concerning Taxation, if the provisions of the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act, have been applied", the phrase "or the second sentence of paragraph (3)" with "or the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the '2014 Amendment Act')", the phrase "Article 8-2, paragraph (1)" with "the phrase 'Article 225, paragraph (1) of that Act' with 'Article 225, paragraph (1) of the Income Tax Act', and Article 8-2, paragraph (1)", and the phrase "the second sentence of Article 5-3, paragraph (3)" with "the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the 2014 Amendment Act".
前項の規定の適用がある場合における租税特別措置法第五条の三第九項の規定の適用については、同項の表前条第六項の項中「及び第三項」とあるのは「及び所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第六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十条の規定による改正前の租税特別措置法第五条の三第三項」と、「同条第五項後段」とあるのは「同条第五項後段の規定の適用を受けた場合には、同条第一項」と、「同条第三項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第六項（振替国債等の利子の課税の特例等に関する経過措置）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十条の規定による改正前の租税特別措置法第五条の三第三項後段の規定の適用を受けた場合には、租税特別措置法第五条の三第一項」と、「又は第三項後段」とあるのは「又は所得税法等の一部を改正する法律（平成二十六年法律第十号。以下「平成二十六年改正法」という。）附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」と、「第八条の二第一項」とあるのは「「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と、第八条の二第一項」と、「第五条の三第三項後段」とあるのは「平成二十六年改正法附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」とする。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
第四十六条（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, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to interest on bonds prescribed in paragraph (1) of that Article or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issues in a business year beginning on or after April 1, 2016, and with regard to interest on bonds prescribed in Article 6, paragraph (1) of the Former Act on Special Measures Concerning Taxation or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issued in a business year that began before that date, the provisions then in force continue to govern.
新租税特別措置法第六条第一項及び第二項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同条第一項に規定する債券又は同条第二項に規定する民間国外債の利子について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第六条第一項に規定する債券又は同条第二項に規定する民間国外債の利子については、なお従前の例による。
The provisions of Article 6, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to interest on foreign private bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第六条第六項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する民間国外債の利子について適用する。
With regard to interest on foreign private bonds prescribed in Article 6, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the phrase "the second sentence of Article 6, paragraph (6)" in that paragraph is deemed to be replaced with "the second sentence of Article 6, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 46, paragraph (3) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Income Tax Act".
旧租税特別措置法第六条第六項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する民間国外債の利子については、同項の規定は、なおその効力を有する。この場合において、同項中「第六条第六項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十六条第三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十条の規定による改正前の租税特別措置法第六条第六項後段」と、「同法」とあるのは「所得税法」とする。
The provisions of Article 6, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to a written application for a tax exemption prescribed in Article 6, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to that paragraph that is submitted on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a written application for a tax exemption prescribed in paragraph (4) of Article 6 of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (9) of that Article that was submitted before that date, the provisions then in force continue to govern.
新租税特別措置法第六条第九項の規定は、附則第一条第十五号に定める日以後に提出する同項において準用する新租税特別措置法第六条第四項に規定する非課税適用申告書について適用し、同日前に提出した旧租税特別措置法第六条第九項において準用する同条第四項に規定する非課税適用申告書については、なお従前の例による。
Supplementary Provisions, Article 47Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
第四十七条（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 of Article 8-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of that Article that a nonresident with a permanent establishment prescribed in those provisions is to receive on or after January 1, 2017.
新租税特別措置法第八条の二第二項及び第三項の規定は、これらの規定に規定する恒久的施設を有する非居住者が平成二十九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適用する。
With regard to dividends, etc. from 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 nonresident referred to in paragraph (2) or (3) of that Article is to receive on or before December 31, 2016, the provisions of paragraphs (2) and (3) of that Article remain in force. In this case, the term "Income Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the 'Former Income Tax Act' in the following paragraph)", the term "Income Tax Act" in paragraph (3) of that Article with "Former Income Tax Act", and the phrase "that Act" with "the Income Tax Act".
Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
第四十八条（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, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after April 1, 2016, of listed securities investment trusts, etc. prescribed in paragraph (1) of that Article, and with regard to the termination or partial cancellation, before that date, of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第九条の四の二第一項及び第二項の規定は、平成二十八年四月一日以後の同条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適用し、同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 49Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts
第四十九条（外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置）
With regard to distributions of profits of foreign special purpose trusts and distributions of proceeds of foreign special investment trusts prescribed in Article 9-6, paragraphs (1) through (4) of the Former Act on Special Measures Concerning Taxation that a nonresident or foreign corporation referred to in those provisions is to receive before April 1, 2016, the provisions then in force continue to govern.
旧租税特別措置法第九条の六第一項から第四項までの非居住者又は外国法人が平成二十八年四月一日前に支払を受けるべきこれらの規定に規定する外国特定目的信託の利益の分配及び外国特定投資信託の収益の分配については、なお従前の例による。
Supplementary Provisions, Article 50Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted
第五十条（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 (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十条第六項の規定は、平成二十七年分以後の所得税について適用し、平成二十六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 51Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第五十一条（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）
With regard to depreciable assets listed in Article 10-2-2, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第一項第一号ハに掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Amount of Special Credit to Be Deducted from the Amount of Income Tax
第五十二条（所得税の額から控除される特別控除額の特例に関する経過措置）
The provisions of Article 10-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning items (v) and (x) of that paragraph) apply to income tax for 2015 and subsequent years, and with regard to income tax for 2014 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十条の六第一項（第五号及び第十号に係る部分を除く。）の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。