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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 as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

この法律は、平成二十七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 provisions of amending , the provisions amending , the provisions amending and , the provisions amending , the provisions amending and the provisions amending (including its caption), and the provisions of Article 99 of the Supplementary Provisions: May 1, 2015;

中の改正規定、の改正規定、及びの改正規定、の改正規定、の改正規定並びに（見出しを含む。）の改正規定並びに附則第九十九条の規定　平成二十七年五月一日

the following provisions: July 1, 2015;

次に掲げる規定　平成二十七年七月一日

Omitted

略

the provisions of amending , the provisions amending , the provisions amending the items of , the provisions renumbering as and adding one Article after , the provisions amending , the provisions amending and the provisions amending ;

中の改正規定、の改正規定、各号の改正規定、をとし、の次に一条を加える改正規定、の改正規定、イの改正規定及びの改正規定

the following provisions: October 1, 2015;

次に掲げる規定　平成二十七年十月一日

Omitted

略

the provisions of amending , the provisions amending , the provisions amending the caption of , the provisions amending and the provisions amending ;

中の改正規定、の改正規定、の見出しの改正規定、の改正規定及びの改正規定

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 of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "" with ""), the provisions amending and , the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending , the provisions adding one Article after in Chapter II, Section 1 of , the provisions amending , the provisions deleting , the provisions amending , the provisions amending , the provisions amending , the provisions renumbering as , the provisions amending (including its caption), the provisions deleting , the provisions amending the caption of , the provisions amending (excluding the part adding "; hereinafter referred to as 'Certified Business Innovation Support Organizations, etc.' in " after "including those" in , the part adding "(hereinafter referred to as 'business improvement guidance and advice documents' in )" after "those specified by Order of the Ministry of Finance", the part adding "excluding Certified Business Innovation Support Organizations, etc.;" after "those (", and the part replacing "March 31, 2015" with "March 31, 2017" and "the documents" with "the business improvement guidance and advice documents delivered to it as assets contributing to the improvement of its management"), the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions amending (excluding the part adding one item after and the part concerning ), the provisions amending of the table in , the provisions amending (excluding the part replacing "" with ""), the provisions amending , the provisions deleting , the provisions amending (excluding the part replacing "specified buildings, etc." with "assets for measures to support the development of the next generation"), the provisions amending , the provisions renumbering as , the provisions amending (excluding the part replacing "specified redevelopment buildings, etc." with "specified urban renaissance buildings, etc."), the provisions amending , the provisions amending (excluding the part replacing ", " with ""), the provisions amending , the provisions amending , the provisions amending (including its caption), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part concerning , the part concerning , the part concerning , the part concerning , the part concerning , the part concerning and the part concerning ), the provisions amending , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions amending , the provisions amending , the provisions amending and the provisions amending (limited to the part replacing "and " with ", and "), and the provisions of Article 56, Article 57, paragraph (1), Article 58, Article 62, Article 64, paragraph (8), Article 66, Article 69, paragraph (1), Article 70, Article 97, paragraph (3), (limited to the provisions amending ), (limited to the provisions amending (limited to the part replacing "" with "")) and of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「」を「」に改める部分に限る。）、及びの改正規定、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（に係る部分を除く。）、の改正規定、の改正規定、第二章第一節中の次に一条を加える改正規定、の改正規定、を削る改正規定、の改正規定、の改正規定、の改正規定、をとする改正規定、（見出しを含む。）の改正規定、を削る改正規定、の見出しの改正規定、の改正規定（中「ものを含む」の下に「。以下において「認定経営革新等支援機関等」という」を、「財務省令で定めるもの」の下に「（以下において「経営改善指導助言書類」という。）」を加える部分、「もの（」の下に「認定経営革新等支援機関等を除く。」を加える部分及び「平成二十七年三月三十一日」を「平成二十九年三月三十一日」に、「当該書類」を「経営の改善に資する資産としてその交付を受けた経営改善指導助言書類」に改める部分を除く。）、をとする改正規定、の改正規定、をとする改正規定、の改正規定、をとする改正規定、の改正規定（の次に一号を加える部分及びに係る部分を除く。）、の表のの改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定、を削る改正規定、の改正規定（「特定建物等」を「次世代育成支援対策資産」に改める部分を除く。）、の改正規定、をとする改正規定、の改正規定（「特定再開発建築物等」を「特定都市再生建築物等」に改める部分を除く。）、の改正規定、の改正規定（「、」を「」に改める部分を除く。）、の改正規定、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、の改正規定、の改正規定、の改正規定（に係る部分、に係る部分、に係る部分、に係る部分、に係る部分、に係る部分及びに係る部分を除く。）、の改正規定、をとする改正規定、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、の改正規定並びにの改正規定（「及び」を「、及び」に改める部分に限る。）並びに附則第五十六条、第五十七条第一項、第五十八条、第六十二条、第六十四条第八項、第六十六条、第六十九条第一項、第七十条、第九十七条第三項、（の改正規定に限る。）、（の改正規定（「」を「」に改める部分に限る。）に限る。）及びの規定

Omitted

略

the provisions of amending ;

中経の改正規定

the provisions of amending ;

中の改正規定

the following provisions: April 1, 2016;

次に掲げる規定　平成二十八年四月一日

Omitted

略

the provisions of amending , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "through , , or " with "through " and the part replacing "through , , or " with "through ", "並びに" (and, joining larger groups) with "及び" (and) and "through , , and " with "through "), the provisions amending (excluding the part replacing "of " with "of " and the part replacing "" with "" and "" with ""), the provisions amending (limited to the part replacing "that falls under a foreign corporation listed in " with "that has a permanent establishment" and "" with ""), the provisions amending (limited to the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in " after "consolidated corporation"), the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part deleting "prescribed in "), the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 55, Article 83, paragraphs (3) and (5) and Article 94, paragraphs (3) and (5) 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（「まで、、又は」を「まで」に改める部分及び「まで、、若しくは」を「まで」に、「並びに」を「及び」に、「まで、、及び」を「まで」に改める部分を除く。）、の改正規定（「の」を「の」に改める部分及び「」を「」に、「」を「」に改める部分を除く。）、の改正規定（「に掲げる外国法人に該当する」を「恒久的施設を有する」に、「」を「」に改める部分に限る。）、の改正規定（「連結法人」の下に「及び当該法人が外国法人である場合のに規定する本店等」を加える部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定（「に規定する」を削る部分に限る。）、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附則第五十五条、第八十三条第三項及び第五項並びに第九十四条第三項及び第五項の規定

Omitted

略

the following provisions: the date on which the provisions set forth in come into effect;

次に掲げる規定　行政手続における特定の個人を識別するための番号の利用等に関する法律のに掲げる規定の施行の日

Omitted

略

the provisions of amending and the provisions amending , and the provisions of Article 68 and Article 69, paragraph (2) of the Supplementary Provisions;

中の改正規定及びの改正規定並びに附則第六十八条及び第六十九条第二項の規定

Omitted

略

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 of amending , the provisions amending , the provisions adding one item after , the provisions amending , the provisions amending (limited to the part replacing ", " with ""), the provisions renumbering as , the provisions amending , the provisions renumbering as and adding one paragraph after , the provisions amending , the provisions amending (excluding the part deleting "and " in ), the provisions amending (excluding the part concerning (b) in the left-hand column of of the table in and the part concerning the row for in the table in ), the provisions amending , the provisions amending (excluding the part concerning (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of , , , and , and , , , and , , and of of , , and and and , and , and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the amount of corporation tax before adjustment (meaning the amount of corporation tax before adjustment prescribed in ", the part deleting the proviso, and the part adding the following as the second sentence to the part of other than the items), the part concerning (excluding the part replacing "of " with "of " and the part replacing "" with "" and "" with "") and the part concerning (limited to the part replacing "that falls under a foreign corporation listed in " with "that has a permanent establishment" and "" with "" in and the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in " after "consolidated corporation" in )), the provisions renumbering as , the provisions adding one Article after , the provisions amending (limited to the part replacing "(" with "("), the provisions amending , the provisions renumbering as and adding one item after (excluding the part renumbering as ), the provisions amending (limited to the part adding ", " after ""), the provisions amending (limited to the part replacing ", " with ""), the provisions renumbering as , renumbering as and adding one paragraph after , the provisions amending , the provisions renumbering as and adding one paragraph after , the provisions amending (limited to the part replacing ", " with ", "), the provisions amending (excluding the part concerning (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of , , , and , and , , , and , , and of of , , and and and , and , and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the consolidated tax amount before adjustment (meaning the consolidated tax amount before adjustment prescribed in " and "referred to as the 'consolidated tax amount before adjustment' in " with "the same applies through ", the part deleting the proviso, and the part adding the following as the second sentence to the part of other than the items)), the provisions renumbering as , the provisions adding one Article after , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions renumbering as and adding one item after (excluding the part renumbering as ), the provisions amending (limited to the part adding ", " after ""), the provisions amending (limited to the part replacing ", " with ""), the provisions renumbering as , renumbering as and adding one paragraph after , the provisions amending and the provisions renumbering as and adding one paragraph after , and the provisions of Article 60, Article 61, Article 64, paragraph (14), Article 67, paragraph (4), Article 73, paragraph (3), Article 76, Article 77, paragraph (1), Article 82, paragraph (3), Article 87, paragraph (1) and Article 93, paragraph (3) of the Supplementary Provisions;

中の改正規定、の改正規定、の次に一号を加える改正規定、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、の改正規定、をとし、の次に一項を加える改正規定、の改正規定、の改正規定（中「及び」を削る部分を除く。）、の改正規定（の表のの上欄のロに係る部分及びの表の項に係る部分を除く。）、の改正規定、の改正規定（に係る部分（「法人税の額（、、、及び、及び、、、及び、、及び、、、及び並びに及び並びにの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く」を「調整前法人税額（に規定する調整前法人税額をいう」に改める部分及びただし書を削り、各号列記以外の部分に後段として次のように加える部分に限る。）、に係る部分（「の」を「の」に改める部分及び「」を「」に、「」を「」に改める部分を除く。）及びに係る部分（中「に掲げる外国法人に該当する」を「恒久的施設を有する」に、「」を「」に改める部分及び中「連結法人」の下に「及び当該法人が外国法人である場合のに規定する本店等」を加える部分に限る。）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「（」に改める部分に限る。）、の改正規定、をとし、の次に一号を加える改正規定（をとする部分を除く。）、の改正規定（「」の下に「、」を加える部分に限る。）、の改正規定（「、」を「」に改める部分に限る。）、をとし、をとし、の次に一項を加える改正規定、の改正規定、をとし、の次に一項を加える改正規定、の改正規定（「、」を「、」に改める部分に限る。）、の改正規定（に係る部分（「法人税の額（、、、及び、及び、、、及び、、及び、、、及び並びに及び並びにの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く」を「調整前連結税額（に規定する調整前連結税額をいう」に、「において「調整前連結税額」という」を「までにおいて同じ」に改める部分及びただし書を削り、各号列記以外の部分に後段として次のように加える部分に限る。）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「」に改める部分に限る。）、の改正規定、をとし、の次に一号を加える改正規定（をとする部分を除く。）、の改正規定（「」の下に「、」を加える部分に限る。）、の改正規定（「、」を「」に改める部分に限る。）、をとし、をとし、の次に一項を加える改正規定、の改正規定及びをとし、の次に一項を加える改正規定並びに附則第六十条、第六十一条、第六十四条第十四項、第六十七条第四項、第七十三条第三項、第七十六条、第七十七条第一項、第八十二条第三項、第八十七条第一項及び第九十三条第三項の規定

the provisions of amending (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), the provisions amending the left-hand column of of the table in , the provisions amending (b) in the left-hand column of of the table in and the provisions amending (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), and the provisions of Article 64, paragraphs (12) and (13), Article 79, paragraphs (13) and (14) and Article 90, paragraphs (13) and (14) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定（「もの」の下に「（これと併せて設置される機械及び装置で財務省令で定めるものを含む。）」を加える部分を除く。）、の表のの上欄の改正規定、の表のの上欄のロの改正規定及びの改正規定（「もの」の下に「（これと併せて設置される機械及び装置で財務省令で定めるものを含む。）」を加える部分を除く。）並びに附則第六十四条第十二項及び第十三項、第七十九条第十三項及び第十四項並びに第九十条第十三項及び第十四項の規定　の施行の日

the provisions of amending (excluding the part concerning ), the provisions adding one item to , the provisions amending (excluding the part replacing "" with ""), the provisions amending and the provisions amending (excluding the part replacing "" with ""), and the provisions of Article 67, paragraph (1), Article 75, paragraph (1) and Article 86 of the Supplementary Provisions: the date on which the provisions set forth in come into effect;

中の改正規定（に係る部分を除く。）、に一号を加える改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定及びの改正規定（「」を「」に改める部分を除く。）並びに附則第六十七条第一項、第七十五条第一項及び第八十六条の規定　に掲げる規定の施行の日

the provisions of amending and the provisions amending , and the provisions of Article 80, paragraph (1) and Article 91, paragraph (1) of the Supplementary Provisions: the date on which the provisions set forth in come into effect;

中の改正規定及びの改正規定並びに附則第八十条第一項及び第九十一条第一項の規定　に掲げる規定の施行の日

the provisions of amending , the provisions amending and the provisions amending (excluding the part replacing "March 31, 2015" with "March 31, 2020"), and the provisions of Article 80, paragraph (2), Article 91, paragraph (2) and of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定及びの改正規定（「平成二十七年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）並びに附則第八十条第二項、第九十一条第二項及びの規定　の施行の日

the provisions of amending (including its caption): the date on which the provisions set forth in come into effect.

中（見出しを含む。）の改正規定　に掲げる規定の施行の日

Supplementary Provisions, Article 54Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第五十四条（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 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2015 and subsequent years, and the provisions then in force continue to govern income tax for 2014 and earlier 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 55Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc.

第五十五条（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置）

The provisions then in force continue to govern specified domestic source income prescribed in before the amendment by the provisions of (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the Trust Corporation prescribed in of a specified-purpose trust prescribed in is to receive payment of before April 1, 2016.

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。）に規定する特定目的信託のに規定する受託法人が平成二十八年四月一日前に支払を受けるべきに規定する特定国内源泉所得については、なお従前の例による。

Supplementary Provisions, Article 56Transitional Measures Concerning Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account

第五十六条（未成年者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）

With regard to the application of the provisions of Article 9-9 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in and 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の規定の適用については、及び中「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 57Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Is Conducted

第五十七条（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 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 earlier 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。

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 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、中「」とあるのは、「」とする。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted

第五十八条（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 then in force continue to govern income tax for 2015 and earlier years of an individual prescribed in of the Former Act on Special Measures Concerning Taxation.

に規定する個人の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 59Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第五十九条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

The provisions of Article 10-2, paragraph (6) 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 acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before 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特定エネルギー環境負荷低減推進設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした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は、なお従前の例による。

Supplementary Provisions, Article 60Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality

第六十条（地方活力向上地域において特定建物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 the application of the provisions of Article 10-4, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in " in is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income".

附則第一条第十一号に定める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「に規定する調整前事業所得税額」とあるのは、「事業所得の金額に係る所得税の額として政令で定める金額」とする。

Supplementary Provisions, Article 61Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased

第六十一条（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 (limited to the part concerning and ) apply to income tax for the year that includes the date specified in Article 1, item (xi) of the Supplementary Provisions and subsequent years.

（及びに係る部分に限る。）の規定は、附則第一条第十一号に定める日の属する年分以後の所得税について適用する。

With regard to the application of the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in " in is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income", the phrase "small and medium sized business operator (" is deemed to be replaced with "small and medium sized enterprise (", the phrase "a small and medium sized business operator" is deemed to be replaced with "an individual who falls under the category of small and medium sized enterprise", and the phrase "small and medium sized business operator" in is deemed to be replaced with "small and medium sized enterprise".

附則第一条第十一号に定める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「に規定する調整前事業所得税額」とあるのは「事業所得の金額に係る所得税の額として政令で定める金額」と、「中小事業者（」とあるのは「中小企業者（」と、「中小事業者を」とあるのは「中小企業者に該当する個人を」と、中「中小事業者」とあるのは「中小企業者」とする。

Supplementary Provisions, Article 62Transitional Measures Concerning Special Depreciation of Machinery, etc. or the Special Income Tax Credit Where the Amount of Domestic Capital Investment Has Increased

第六十二条（国内の設備投資額が増加した場合の機械等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 then in force continue to govern assets for production, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in in any year up to and including 2015.

個人が平成二十七年以前の各年においてに規定する取得等をしたに規定する生産等資産については、なお従前の例による。

Supplementary Provisions, Article 63Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment

第六十三条（特定中小事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 10-5-2 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, and the provisions then in force continue to govern business improvement equipment prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before 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し、個人が施行日前に取得又は製作若しくは建設をしたに規定する経営改善設備については、なお従前の例による。

Supplementary Provisions, Article 64Transitional Measures Concerning Depreciation by Individuals

第六十四条（個人の減価償却に関する経過措置）

The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the middle column of for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle 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.

（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。以下この項及び第三項において同じ。）をするの中欄に掲げる減価償却資産について適用し、個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 then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

個人が施行日前に取得又は製作をしたに規定する新用途米穀加工品等製造設備については、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 of the table in ) apply to depreciable assets listed in the third column of for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern 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.

（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 of the table in ) apply to industrial promotion machinery, etc. prescribed in for which an individual makes an acquisition, etc. prescribed in on or after the Effective Date.

（の表の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。

With regard to industrial promotion machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in before the Effective Date, the provisions of (limited to the part pertaining to of the table in ) remain in force.

個人が施行日前にに規定する取得等をしたに規定する産業振興機械等については、（の表のに係る部分に限る。）の規定は、なおその効力を有する。

With regard to the application of the provisions of Article 12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "" in is deemed to be replaced with "", and the phrase "small and medium sized business operator" is deemed to be replaced with "individual who falls under the category of small and medium sized enterprise".

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、中「」とあるのは「」と、「中小事業者」とあるのは「中小企業者に該当する個人」とする。

The provisions then in force continue to govern depreciable assets listed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

個人が施行日前に取得又は製作をしたに掲げる減価償却資産については、なお従前の例による。

Where an individual has, in each year of 2015 and prior years, an amount of transactions with support business facilities prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of transactions with support business facilities" in this paragraph), if the total amount of transactions with support business facilities in that year exceeds the total amount of transactions with support business facilities in the year preceding that year, the provisions then in force continue to govern the assets acquired within three years prescribed in that the individual holds on December 31 prescribed in .

個人が平成二十七年以前の各年においてに規定する支援事業所取引金額（以下この項において「支援事業所取引金額」という。）がある場合において、その年における支援事業所取引金額の合計額がその年の前年における支援事業所取引金額の合計額を超えるときにおけるに規定する十二月三十一日において有するに規定する三年以内取得資産については、なお従前の例による。

The provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that are held, on December 31 prescribed in of each year of 2015 and subsequent years, by an individual who obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in of each year of 2015 and prior years, by an individual who obtained the certification of conformity to standards prescribed in before the Effective Date.

の規定は、施行日以後にに規定する基準適合認定又は特例基準適合認定を受ける個人の平成二十七年以後の各年のに規定する十二月三十一日において有するに規定する次世代育成支援対策資産について適用し、施行日前にに規定する基準適合認定を受けた個人の平成二十七年以前の各年のに規定する十二月三十一日において有するに規定する特定建物等については、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 ) apply to specified urban renaissance buildings, etc. prescribed in that an individual acquires or newly constructs on or after the Effective Date.

（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都市再生建築物等について適用する。

With regard to the buildings listed in and of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date (for the buildings listed in , limited to those developed within the areas listed in (b) of ; the same applies hereinafter in this paragraph), the provisions of (limited to the part pertaining to the buildings listed in and ) remain in force.

個人が施行日前に取得又は新築をした及びに掲げる建築物（に掲げる建築物にあっては、ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、（及び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。

The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified urban renaissance buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、個人が附則第一条第十二号に定める日以後に取得又は新築をするに規定する特定都市再生建築物等について適用する。

With regard to the structures listed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of (limited to the part pertaining to the structures listed in ) remain in force. In such a case, the phrase "March 31, 2015" in is deemed to be replaced with "the day before the date on which the comes into effect".

個人が附則第一条第十二号に定める日前に取得又は新築をしたに掲げる構築物（当該構築物と併せて設置されるに規定する財務省令で定めるものを含む。以下この項において同じ。）については、（に掲げる構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「平成二十七年三月三十一日」とあるのは、「の施行の日の前日」とする。

With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "" in is deemed to be replaced with "".

附則第一条第十一号に定める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「」とあるのは、「」とする。

Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired

第六十五条（農用地等を取得した場合の課税の特例に関する経過措置）

The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before 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特定農業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をしたに規定する特定農業用機械等については、なお従前の例による。

Supplementary Provisions, Article 66Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income

第六十六条（山林所得に係る森林計画特別控除に関する経過措置）

The provisions of Article 30-2 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 67Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第六十七条（個人の譲渡所得の課税の特例に関する経過措置）

The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to transfers falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、個人が附則第一条第十三号に定める日以後に行うに規定する優良住宅地等のための譲渡に該当する譲渡について適用する。

The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of on or after the Effective Date and that individual acquires assets listed in the right-hand column of on or after the Effective Date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of before the Effective Date.

（の表のの下欄に係る部分に限る。）の規定は、個人が施行日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前にの表のの上欄に掲げる資産の譲渡をした場合及び個人が施行日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にの下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。

The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of on or after January 1, 2015 and that individual acquires assets listed in the right-hand column of on or after that date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of before that date.

（の表のの下欄に係る部分に限る。）の規定は、個人が平成二十七年一月一日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前にの表のの上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前にの下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。

The provisions of Article 37, paragraph (9), Article 37-2, paragraphs (2) through (4) (limited to the part pertaining to Article 37, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 37-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer in the case where an individual transfers assets listed in the left-hand column of of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and that individual acquires assets listed in the right-hand column of on or after that date.

、（に係る部分に限る。）及びの規定は、個人が附則第一条第十一号に定める日以後にの表のの上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用する。

Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account

第六十八条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）

The provisions of Article 37-11-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of the written notification for opening a specified account prescribed in is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in of the Former Act on Special Measures Concerning Taxation of the written notification for opening a specified account prescribed in was made before that date.

の規定は、附則第一条第九号に定める日以後にに規定する特定口座開設届出書のに規定する提出をする場合について適用し、同日前にに規定する特定口座開設届出書のに規定する提出をした場合については、なお従前の例による。

Supplementary Provisions, Article 69Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts

第六十九条（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, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to tax-exempt management accounts prescribed in that are established on or after January 1, 2016, and the provisions then in force continue to govern tax-exempt management accounts prescribed in of the Former Act on Special Measures Concerning Taxation that were established before that date.

（に係る部分に限る。）の規定は、平成二十八年一月一日以後に設けられるに規定する非課税管理勘定について適用し、同日前に設けられたに規定する非課税管理勘定については、なお従前の例による。

The provisions of Article 37-14, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to ) apply in the case where the submission prescribed in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation of the written application referred to in or the submission prescribed in of the written notification of opening of a tax-exempt account prescribed in is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in of the Former Act on Special Measures Concerning Taxation of the written application referred to in or the submission prescribed in of the written notification of opening of a tax-exempt account prescribed in was made before that date.

（において準用する場合を含む。）の規定は、附則第一条第九号に定める日以後にの申請書のに規定する提出又はに規定する非課税口座開設届出書のに規定する提出をする場合について適用し、同日前にの申請書のに規定する提出又はに規定する非課税口座開設届出書のに規定する提出をした場合については、なお従前の例による。

The provisions of Article 37-14, paragraphs (9) and (13) of the New Act on Special Measures Concerning Taxation apply to the application particulars prescribed in or the matters prescribed in that are provided on or after the Effective Date, and the provisions then in force continue to govern the application particulars prescribed in of the Former Act on Special Measures Concerning Taxation or the matters prescribed in that were provided before the Effective Date.

及びの規定は、施行日以後に提供するに規定する申請事項又はに規定する事項について適用し、施行日前に提供したに規定する申請事項又はに規定する事項については、なお従前の例による。

The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to the information to be provided prescribed in that is provided on or after the Effective Date to the competent district director prescribed in , and the provisions then in force continue to govern the information to be provided prescribed in of the Former Act on Special Measures Concerning Taxation that was provided before that date to the competent district director prescribed in .

の規定は、施行日以後にに規定する所轄税務署長に提供するに規定する提供事項について適用し、同日前にに規定する所轄税務署長に提供したに規定する提供事項については、なお従前の例による。

Supplementary Provisions, Article 70Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Minors' Accounts

第七十条（未成年者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）

With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in 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の規定の適用については、中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。

With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in come into effect falls within the period from January 2, 2016 to April 1, 2016, the phrase "January 1, 2016" in is deemed to be replaced with "the date on which the provisions listed in come into effect".

に掲げる規定の施行の日が平成二十八年一月二日から同年四月一日までの間である場合におけるの規定の適用については、中「平成二十八年一月一日」とあるのは、「に掲げる規定の施行の日」とする。

With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in come into effect is after April 1, 2016, the phrase "April 1, 2016" in is deemed to be replaced with "the date on which the provisions listed in come into effect", and the phrase "January 1, 2016" in is deemed to be replaced with "the date on which the provisions listed in come into effect".

に掲げる規定の施行の日が平成二十八年四月一日後である場合におけるの規定の適用については、中「平成二十八年四月一日」とあるのは「に掲げる規定の施行の日」と、中「平成二十八年一月一日」とあるのは「に掲げる規定の施行の日」とする。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Residents

第七十一条（居住者の特定外国子会社等に係る所得等の課税の特例に関する経過措置）

The provisions of Article 40-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that began before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に開始する事業年度に係るに規定する適用対象金額について適用し、に規定する特定外国子会社等の施行日前に開始した事業年度に係るに規定する適用対象金額については、なお従前の例による。

The provisions of Article 40-4, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of or are applied to the taxable amount prescribed in or the partially taxable amount prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in beginning on or after the Effective Date.

及びの規定は、に規定する特定外国子会社等の施行日以後に開始する事業年度に係るに規定する適用対象金額又はに規定する部分適用対象金額につき又はの規定を適用する場合について適用する。

The provisions of Article 40-7, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of or are applied to the taxable amount prescribed in or the partially taxable amount prescribed in pertaining to business years of a specified foreign corporation prescribed in beginning on or after the Effective Date.

の規定は、に規定する特定外国法人の施行日以後に開始する事業年度に係るに規定する適用対象金額又はに規定する部分適用対象金額につき又はの規定を適用する場合について適用する。

Supplementary Provisions, Article 72Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第七十二条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）

Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation 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 73Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted

第七十三条（試験研究を行った場合の法人税額の特別控除等に関する経過措置）

In the case where the approval under of a consolidated subsidiary corporation has been revoked pursuant to the provisions of , the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of prior to the amendment by as it read prior to the amendment by the provisions of of the Supplementary Provisions, which remains in force pursuant to the provisions of ) pertaining to those consolidated business years, out of the consolidated business years of that consolidated subsidiary corporation that began within five years before the date of revocation prescribed in , whose consolidated parent corporation business year began before the Effective Date.

連結子法人がの規定によりの承認を取り消された場合における当該連結子法人のに規定する取消日前五年以内に開始した各連結事業年度のうち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に係る（の規定による改正前の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の規定により読み替えて適用する場合を含む。）に規定する政令で定める金額については、なお従前の例による。

With regard to the application of the provisions of Articles 42-4 through 42-6, Articles 42-9 through 42-12 and Articles 42-12-3 through 42-13 of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in (a) of that item) and of the provisions of as amended by the provisions of (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", " in Article 42-4, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in (a) of that item) is deemed to be replaced with "", and the phrase "the provisions of …, and " in (d) of is deemed to be replaced with "the provisions of …".

施行日から附則第一条第十一号に定める日の前日までの間におけるの規定（同号イに掲げる規定を除く。）による改正後の、及びの規定並びにの規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）の規定の適用については、の規定（同号イに掲げる規定を除く。）による改正後のイ中「、」とあるのは「」と、ニ中「、及びの規定」とあるのは「の規定」とする。

With regard to the application of the provisions of Articles 42-4 through 42-6 and Articles 42-9 through 42-13 of the New Act on Special Measures Concerning Taxation and of the New Special Provisions Law for Earthquake Victims during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to March 31, 2016, the phrase "the provisions of …, and " in Article 42-4, paragraph (6), item (ii), (d) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of …".

附則第一条第十一号に定める日から平成二十八年三月三十一日までの間における及び並びにからまでの規定の適用については、ニ中「、及びの規定」とあるのは、「の規定」とする。

Supplementary Provisions, Article 74Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第七十四条（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, paragraph (6) 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 a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before 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特定エネルギー環境負荷低減推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした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は、なお従前の例による。

Supplementary Provisions, Article 75Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone

第七十五条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置）

The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.

の規定は、法人が附則第一条第十三号に定める日以後に取得又は製作若しくは建設をするに規定する特定機械装置等について適用し、法人が同日前に取得又は製作若しくは建設をしたに規定する特定機械装置等については、なお従前の例による。

With regard to the application of the provisions of Article 42-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "and Part III, Chapter II" in is deemed to be replaced with "(including the cases where and apply mutatis mutandis pursuant to )", and the words ", the phrase ',' in is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in and ) on'; the phrase 'the provisions of' in is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; the phrase 'the preceding Section' in and is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'; the phrase 'the provisions of' in is deemed to be replaced with 'the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation and of'; and the phrase 'the preceding Section' in and is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'" are deemed to be deleted.

施行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、中「及び第三編第二章」とあるのは「（及びをにおいて準用する場合を含む。）」と、「と、中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、中「対する法人税の額」とあるのは「対する法人税の額（（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。及びにおいて同じ。）」と、中「の規定」とあるのは「及び（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、及び中「前節」とあるのは「前節及び」と、中「の規定」とあるのは「及び（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、及び中「前節」とあるのは「前節及び」とする」とあるのは「とする」とする。

Supplementary Provisions, Article 76Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality

第七十六条（地方活力向上地域において特定建物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）

With regard to the application of the provisions of Article 42-12, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to March 31, 2016, the phrase "and Part III, Chapter II" in is deemed to be replaced with "(including the cases where and apply mutatis mutandis pursuant to )", and the words ", the phrase ',' in is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in and ) on'; and the phrase 'the provisions of' in and is deemed to be replaced with 'the provisions of Article 42-12, paragraph (2) (Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality) of the Act on Special Measures Concerning Taxation and of'" are deemed to be deleted.

附則第一条第十一号に定める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、中「及び第三編第二章」とあるのは「（及びをにおいて準用する場合を含む。）」と、「と、中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、中「対する法人税の額」とあるのは「対する法人税の額（（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。及びにおいて同じ。）」と、及び中「の規定」とあるのは「及び（地方活力向上地域において特定建物等を取得した場合の法人税額の特別控除）の規定」とする」とあるのは「とする」とする。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased

第七十七条（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 42-12-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

（及びに係る部分に限る。）の規定は、法人の附則第一条第十一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する。

With regard to the application of the provisions of Article 42-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in (a) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "in " in is deemed to be replaced with "in ".

施行日から附則第一条第十一号に定める日の前日までの間におけるの規定（同号イに掲げる規定を除く。）による改正後のの規定の適用については、中「において」とあるのは、「イにおいて」とする。

Supplementary Provisions, Article 78Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise, etc. Acquires Business Improvement Equipment

第七十八条（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, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before 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し、法人が施行日前に取得又は製作若しくは建設をしたに規定する経営改善設備については、なお従前の例による。

Supplementary Provisions, Article 79Transitional Measures Concerning Depreciation by Corporations

第七十九条（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, manufacture or construction; the same applies hereinafter up to paragraph (6)) on or after the Effective Date, and the provisions then in force continue to govern 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.

（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。以下第六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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before 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研究施設について適用し、法人が施行日前に取得等をしたに規定する研究施設については、なお従前の例による。

The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before 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共同利用施設について適用し、法人が施行日前に取得等をしたに規定する共同利用施設については、なお従前の例による。

The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法人が施行日前に取得又は製作をしたに規定する新用途米穀加工品等製造設備については、なお従前の例による。

The provisions of Article 44-5, paragraph (1) 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, and the provisions then in force continue to govern specified reliability-enhancing equipment prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before 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し、法人が施行日前に取得等をしたに規定する特定信頼性向上設備については、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 the provisions then in force continue to govern 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.

（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 of the table in ) apply to industrial promotion machinery, etc. prescribed in for which a corporation makes an acquisition, etc. prescribed in on or after the Effective Date.

（の表の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。

With regard to industrial promotion machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. prescribed in before the Effective Date, the provisions of (limited to the part pertaining to of the table in ) remain in force. In such a case, the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 90, paragraph (8) of the Supplementary Provisions of that Act".

法人が施行日前にに規定する取得等をしたに規定する産業振興機械等については、（の表のに係る部分に限る。）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（平成二十七年法律第九号）附則第九十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。

The provisions then in force continue to govern depreciable assets listed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法人が施行日前に取得又は製作をした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 46-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that are held at the end of the business year beginning on or after the Effective Date (including a business year that began before the Effective Date and ends on or after the Effective Date) by a corporation that obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that are held at the end of the business year that began before the Effective Date by a corporation that obtained the certification of conformity to standards prescribed in before the Effective Date.

の規定は、施行日以後にに規定する基準適合認定又は特例基準適合認定を受ける法人の施行日以後に開始する事業年度（施行日前に開始し、かつ、施行日以後に終了する事業年度を含む。）終了の日において有するに規定する次世代育成支援対策資産について適用し、施行日前にに規定する基準適合認定を受けた法人の施行日前に開始した事業年度終了の日において有するに規定する特定建物等については、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 ) apply to specified urban renaissance buildings, etc. prescribed in that a corporation acquires or newly constructs on or after the Effective Date.

（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都市再生建築物等について適用する。

With regard to the buildings listed in and of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date (for the buildings listed in , limited to those developed within the areas listed in (b) of ; the same applies hereinafter in this paragraph), the provisions of (limited to the part pertaining to the buildings listed in and ) remain in force. In such a case, the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 90, paragraph (12) of the Supplementary Provisions of that Act".

法人が施行日前に取得又は新築をした及びに掲げる建築物（に掲げる建築物にあっては、ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、（及び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（平成二十七年法律第九号）附則第九十条第十二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。

The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified urban renaissance buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、法人が附則第一条第十二号に定める日以後に取得又は新築をするに規定する特定都市再生建築物等について適用する。

With regard to the structures listed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of (limited to the part pertaining to the structures listed in ) remain in force. In such a case, the phrase "March 31, 2015" in is deemed to be replaced with "the day before the date on which the comes into effect", and the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 90, paragraph (14) of the Supplementary Provisions of that Act".

法人が附則第一条第十二号に定める日前に取得又は新築をしたに掲げる構築物（当該構築物と併せて設置されるに規定する財務省令で定めるものを含む。以下この項において同じ。）については、（に掲げる構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「平成二十七年三月三十一日」とあるのは「の施行の日の前日」と、中「」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十条第十四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 80Transitional Measures Concerning Reserves of Corporations

第八十条（法人の準備金に関する経過措置）

The provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation apply to qualified company splits or qualified capital contributions in kind carried out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern qualified company splits or qualified capital contributions in kind carried out before that date.

の規定は、附則第一条第十四号に定める日以後に行われる適格分割又は適格現物出資について適用し、同日前に行われた適格分割又は適格現物出資については、なお従前の例による。

The provisions of Article 57-4 of the New Act on Special Measures Concerning Taxation apply to transfers of specified nuclear power generation facilities prescribed in Article 57-4, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of specified nuclear power generation facilities prescribed in of the Former Act on Special Measures Concerning Taxation carried out before that date.

の規定は、附則第一条第十五号に定める日以後に行われるに規定する特定原子力発電施設の移転について適用し、同日前に行われたに規定する特定原子力発電施設の移転については、なお従前の例による。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.

第八十一条（認定農業生産法人等の課税の特例に関する経過措置）

The provisions then in force continue to govern subsidies, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a specified agricultural corporation prescribed in of the Former Act on Special Measures Concerning Taxation (excluding an agricultural production corporation prescribed in ) received before the Effective Date.

に規定する特定農業法人（に規定する農業生産法人を除く。）が施行日前に交付を受けたに規定する交付金等については、なお従前の例による。

The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before 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特定農業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をしたに規定する特定農業用機械等については、なお従前の例による。

Supplementary Provisions, Article 82Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations

第八十二条（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, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a domestic corporation that has received the application of the provisions of with regard to the amount of gain on transfer prescribed in pertaining to a transfer gain or loss adjustment asset prescribed in (including a domestic corporation that has received the application of the provisions of in the case where it calculates the individual deductible expense amount prescribed in pursuant to the provisions of in a consolidated business year).

及びの規定は、に規定する譲渡損益調整資産に係るに規定する譲渡利益額につきの規定の適用を受けた内国法人（連結事業年度においての規定によりに規定する個別損金額を計算する場合におけるの規定の適用を受けた内国法人を含む。）の施行日以後に終了する事業年度分の法人税について適用する。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers assets listed in the left-hand column of on or after January 1, 2015 and acquires assets listed in the right-hand column of on or after that date, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern the assets listed in the right-hand column of acquired before that date or the assets listed in that column acquired on or after that date, in the case where a corporation transferred assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation before that date, and the special account or special account during the year under or of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as the assets listed in the right-hand column of acquired before that date in the case where a corporation transfers assets listed in the left-hand column of on or after that date.

（の表のの下欄に係る部分に限る。）の規定は、法人が平成二十七年一月一日以後にの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る又はの特別勘定又は期中特別勘定について適用し、法人が同日前にの表のの上欄に掲げる資産の譲渡をした場合における同日前に取得をしたの下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定並びに法人が同日以後にの上欄に掲げる資産の譲渡をする場合における同日前に取得をしたの下欄に掲げる資産については、なお従前の例による。

The provisions of Article 65-7, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (18) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers assets listed in the left-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and acquires assets listed in the right-hand column of on or after that date, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets.

（において準用する場合を含む。）の規定は、法人が附則第一条第十一号に定める日以後にの表のの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る又はの特別勘定又は期中特別勘定について適用する。

Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations

第八十三条（内国法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置）

The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that began before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に開始する事業年度に係るに規定する適用対象金額について適用し、に規定する特定外国子会社等の施行日前に開始した事業年度に係るに規定する適用対象金額については、なお従前の例による。

The provisions of Article 66-6, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of or are applied to the taxable amount prescribed in or the partially taxable amount prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in beginning on or after the Effective Date.

及びの規定は、に規定する特定外国子会社等の施行日以後に開始する事業年度に係るに規定する適用対象金額又はに規定する部分適用対象金額につき又はの規定を適用する場合について適用する。

The provisions of Article 66-8, paragraphs (2), (3), (9) and (10) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date.

、、及びの規定は、内国法人の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外国法人から受けるに規定する剰余金の配当等の額がある場合について適用し、内国法人の同日前に開始した事業年度において外国法人から受けたに規定する剰余金の配当等の額がある場合については、なお従前の例による。

The provisions of Article 66-9-2, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of or are applied to the taxable amount prescribed in or the partially taxable amount prescribed in pertaining to business years of a specified foreign corporation prescribed in beginning on or after the Effective Date.

の規定は、に規定する特定外国法人の施行日以後に開始する事業年度に係るに規定する適用対象金額又はに規定する部分適用対象金額につき又はの規定を適用する場合について適用する。

The provisions of Article 66-9-4, paragraphs (2), (3), (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in that it receives from a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a domestic corporation has an amount of dividends of surplus, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a business year that began before that date.

、、及びの規定は、内国法人の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外国法人から受けるに規定する剰余金の配当等の額がある場合について適用し、内国法人の同日前に開始した事業年度において外国法人から受けたに規定する剰余金の配当等の額がある場合については、なお従前の例による。

Supplementary Provisions, Article 84Transitional Measures Concerning Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research

第八十四条（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等に関する経過措置）

The provisions of Article 68-9, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the 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 the 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。

The provisions then in force continue to govern the amount of special experimental research expenses prescribed in of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.

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の連結所得の金額の計算上損金の額に算入されるに規定する特別試験研究費の額については、なお従前の例による。

The provisions then in force continue to govern the consolidated carried-over excess of the tax credit limit prescribed in of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the consolidated carried-over excess of the tax credit limit prescribed in pursuant to the provisions of ) and the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in (including an amount deemed to be the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in pursuant to the provisions of as applied mutatis mutandis pursuant to ) in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.

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におけるに規定する連結繰越税額控除限度超過額（の規定によりに規定する連結繰越税額控除限度超過額とみなされる金額を含む。）及びに規定する繰越中小連結法人税額控除限度超過額（において準用するの規定によりに規定する繰越中小連結法人税額控除限度超過額とみなされる金額を含む。）については、なお従前の例による。

In the case where the approval under of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has been revoked pursuant to the provisions of , the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of prior to the amendment by as it read prior to the amendment by the provisions of of the Supplementary Provisions, which remains in force pursuant to the provisions of ) pertaining to those consolidated business years, out of the consolidated business years of the consolidated parent corporation or consolidated subsidiary corporation whose approval has been revoked that began within five years before the date of revocation prescribed in , for which the consolidated parent corporation business year began before the Effective Date.

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の規定によりの承認を取り消された場合における当該承認を取り消された連結親法人又は当該承認を取り消された連結子法人のに規定する取消日前五年以内に開始した各連結事業年度のうち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に係る（の規定による改正前の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の規定により読み替えて適用する場合を含む。）に規定する政令で定める金額については、なお従前の例による。

With regard to the application of the provisions of Articles 68-9 through 68-11, Articles 68-13 through 68-15-2 and Articles 68-15-4 through 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in (a) of that item) and of the provisions of of the New Special Provisions Law for Earthquake Victims during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", " in Article 68-9, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in (a) of that item) is deemed to be replaced with "".

施行日から附則第一条第十一号に定める日の前日までの間におけるの規定（同号イに掲げる規定を除く。）による改正後の、及び並びにからまでの規定の適用については、の規定（同号イに掲げる規定を除く。）による改正後のイ中「、」とあるのは、「」とする。

In the case where there is an amount of experimental research expenses prescribed in of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date, the provisions then in force continue to govern the amount to be deducted in those consolidated business years pursuant to the provisions of , or of the Former Act on Special Measures Concerning Taxation.

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の連結所得の金額の計算上損金の額に算入されるに規定する試験研究費の額がある場合における当該連結事業年度においてからまで、又はの規定により控除を受ける金額については、なお従前の例による。

Supplementary Provisions, Article 85Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load

第八十五条（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, paragraph (6) 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 a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. for promoting the reduction of energy-related environmental load 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, manufactured or constructed before 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特定エネルギー環境負荷低減推進設備等について適用し、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製作若しくは建設をした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は、なお従前の例による。

Supplementary Provisions, Article 86Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone

第八十六条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置）

The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-14, 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 acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern specified machinery and equipment, 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 acquired, manufactured or constructed before that 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附則第一条第十三号に定める日以後に取得又は製作若しくは建設をするに規定する特定機械装置等について適用し、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同日前に取得又は製作若しくは建設をしたに規定する特定機械装置等については、なお従前の例による。

Supplementary Provisions, Article 87Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased

第八十七条（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 68-15-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to corporation tax for consolidated business years of a consolidated corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

（及びに係る部分に限る。）の規定は、連結法人の附則第一条第十一号に定める日以後に終了する連結事業年度分の法人税について適用する。

With regard to the application of the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in (a) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "through " in is deemed to be replaced with "", and the phrase "in " is deemed to be replaced with "in ".

施行日から附則第一条第十一号に定める日の前日までの間におけるの規定（同号イに掲げる規定を除く。）による改正後のの規定の適用については、中「まで」とあるのは「」と、「において」とあるのは「イにおいて」とする。

Supplementary Provisions, Article 88Transitional Measures Concerning Special Depreciation of Machinery, etc. or Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased

第八十八条（連結法人の国内の設備投資額が増加した場合の機械等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 then in force continue to govern assets for production, etc. 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. prescribed in in a consolidated business year for which the consolidated parent corporation business year began before the Effective Date.

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において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に規定する取得等をしたに規定する生産等資産については、なお従前の例による。

Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment

第八十九条（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, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment 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, manufactured or constructed before 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製作若しくは建設をしたに規定する経営改善設備については、なお従前の例による。

Supplementary Provisions, Article 90Transitional Measures Concerning Depreciation by Consolidated Corporations

第九十条（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, manufacture or construction; the same applies hereinafter up to paragraph (6)) on or after the Effective Date, and the provisions then in force continue to govern 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.

（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。以下第六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 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities 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, and the provisions then in force continue to govern research facilities 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.

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研究施設について適用し、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に規定する研究施設については、なお従前の例による。

The provisions of Article 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.

の規定は、連結親法人が施行日以後に取得等をするに規定する共同利用施設について適用し、連結親法人が施行日前に取得等をしたに規定する共同利用施設については、なお従前の例による。

The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, 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 acquired or manufactured before the Effective Date.

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製作をしたに規定する新用途米穀加工品等製造設備については、なお従前の例による。

The provisions of Article 68-26, paragraph (1) 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, and the provisions then in force continue to govern specified reliability-enhancing 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.

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に規定する特定信頼性向上設備については、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 the provisions then in force continue to govern 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.

（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 of the table in ) 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.

（の表の及びに係る部分に限る。）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。

With regard to industrial promotion machinery, etc. 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. prescribed in before the Effective Date, the provisions of (limited to the part pertaining to of the table in ) remain in force. In such a case, the phrase "" in the left-hand column of and in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 79, 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に規定する取得等をしたに規定する産業振興機械等については、（の表のに係る部分に限る。）の規定は、なおその効力を有する。この場合において、の上欄及び中「」とあるのは、「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九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。

The provisions then in force continue to govern depreciable assets listed 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 manufactured before the Effective Date.

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製作をした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 68-33, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that are held at the end of the consolidated business year beginning on or after the Effective Date (including a consolidated business year that began before the Effective Date and ends on or after the Effective Date) by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that are held at the end of the consolidated business year that began before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained the certification of conformity to standards prescribed in before 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で、施行日以後にに規定する基準適合認定又は特例基準適合認定を受けるものの施行日以後に開始する連結事業年度（施行日前に開始し、かつ、施行日以後に終了する連結事業年度を含む。）終了の日において有するに規定する次世代育成支援対策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で、施行日前にに規定する基準適合認定を受けたものの施行日前に開始した連結事業年度終了の日において有するに規定する特定建物等については、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 ) apply to specified urban renaissance 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 constructs on or after the Effective Date.

（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都市再生建築物等について適用する。

With regard to the buildings listed in 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 constructed before the Effective Date (for the buildings listed in , limited to those developed within the areas listed in (b) of ; the same applies hereinafter in this paragraph), the provisions of (limited to the part pertaining to the buildings listed in and ) remain in force. In such a case, the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 79, paragraph (12) 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に掲げる建築物（に掲げる建築物にあっては、ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、（及び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（平成二十七年法律第九号）附則第七十九条第十二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。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 47-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to specified urban renaissance buildings, etc. prescribed in Article 68-35, 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 acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

（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附則第一条第十二号に定める日以後に取得又は新築をするに規定する特定都市再生建築物等について適用する。

With regard to the structures listed 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 constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in of the Former Act on Special Measures Concerning Taxation that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to the structures listed in ) remain in force. In such a case, the phrase "March 31, 2015" in is deemed to be replaced with "the day before the date on which the comes into effect", the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 79, paragraph (14) of the Supplementary Provisions of that Act (referred to as the "Former Non-Consolidated Act on Special Measures Concerning Taxation Kept in Force" in )", and the phrase "" in is deemed to be replaced with " of the Former Non-Consolidated Act on Special Measures Concerning Taxation Kept in Force".

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附則第一条第十二号に定める日前に取得又は新築をしたに掲げる構築物（当該構築物と併せて設置されるに規定する財務省令で定めるものを含む。以下この項において同じ。）については、（に掲げる構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「平成二十七年三月三十一日」とあるのは「の施行の日の前日」と、中「」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第七十九条第十四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租税特別措置法（において「旧効力単体措置法」という。）」と、中「」とあるのは「」とする。

Supplementary Provisions, Article 91Transitional Measures Concerning Reserves of Consolidated Corporations

第九十一条（連結法人の準備金に関する経過措置）

The provisions of Article 68-53 of the New Act on Special Measures Concerning Taxation apply to qualified company splits or qualified capital contributions in kind carried out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern qualified company splits or qualified capital contributions in kind carried out before that date.

の規定は、附則第一条第十四号に定める日以後に行われる適格分割又は適格現物出資について適用し、同日前に行われた適格分割又は適格現物出資については、なお従前の例による。

The provisions of Article 68-54 of the New Act on Special Measures Concerning Taxation apply to transfers of specified nuclear power generation facilities prescribed in Article 68-54, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of specified nuclear power generation facilities prescribed in of the Former Act on Special Measures Concerning Taxation carried out before that date.

の規定は、附則第一条第十五号に定める日以後に行われるに規定する特定原子力発電施設の移転について適用し、同日前に行われたに規定する特定原子力発電施設の移転については、なお従前の例による。

Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations

第九十二条（連結法人である認定農業生産法人等の課税の特例に関する経過措置）

The provisions then in force continue to govern subsidies, 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 that falls under the category of specified agricultural corporation prescribed in of the Former Act on Special Measures Concerning Taxation (excluding an agricultural production corporation prescribed in ) received before the Effective Date.

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、に規定する特定農業法人（に規定する農業生産法人を除く。）に該当するものが施行日前に交付を受けたに規定する交付金等については、なお従前の例による。

The provisions of Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, 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, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, 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 acquired, manufactured or constructed before 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特定農業用機械等について適用し、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製作若しくは建設をしたに規定する特定農業用機械等については、なお従前の例による。

Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations

第九十三条（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, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received the application of the provisions of in the case where it calculates, pursuant to the provisions of , the individual deductible expense amount prescribed in with regard to the amount of gain on transfer prescribed in pertaining to a transfer gain or loss adjustment asset prescribed in (including one that has received the application of the provisions of in a business year that does not fall under a consolidated business year).

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で、に規定する譲渡損益調整資産に係るに規定する譲渡利益額につきの規定によりに規定する個別損金額を計算する場合におけるの規定の適用を受けたもの（連結事業年度に該当しない事業年度においての規定の適用を受けたものを含む。）の施行日以後に終了する連結事業年度分の法人税について適用する。

The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of on or after January 1, 2015 and acquires assets listed in the right-hand column of on or after that date, and to the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern the assets listed in the right-hand column of acquired before that date or the assets listed in that column acquired on or after that date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation before that date, and the special account or special account during the year under or of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as the assets listed in the right-hand column of acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of on or after that date.

（の表のの下欄に係る部分に限る。）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平成二十七年一月一日以後にの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る又はの特別勘定又は期中特別勘定について適用し、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同日前にの表のの上欄に掲げる資産の譲渡をした場合における同日前に取得をしたの下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定並びに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同日以後にの上欄に掲げる資産の譲渡をする場合における同日前に取得をしたの下欄に掲げる資産については、なお従前の例による。

The provisions of Article 68-78, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-79, paragraph (19) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and acquires assets listed in the right-hand column of on or after that date, and to the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets.

（において準用する場合を含む。）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附則第一条第十一号に定める日以後にの表のの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る又はの特別勘定又は期中特別勘定について適用する。

Supplementary Provisions, Article 94Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations

第九十四条（連結法人の特定外国子会社等に係る所得等の課税の特例に関する経過措置）

The provisions of Article 68-90, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that began before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に開始する事業年度に係るに規定する適用対象金額について適用し、に規定する特定外国子会社等の施行日前に開始した事業年度に係るに規定する適用対象金額については、なお従前の例による。

The provisions of Article 68-90, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of or are applied to the taxable amount prescribed in or the partially taxable amount prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in beginning on or after the Effective Date.

及びの規定は、に規定する特定外国子会社等の施行日以後に開始する事業年度に係るに規定する適用対象金額又はに規定する部分適用対象金額につき又はの規定を適用する場合について適用する。

The provisions of Article 68-92, paragraphs (2), (3), (9) and (10) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in that it receives from a foreign corporation in a consolidated business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a consolidated business year that began before that date.

、、及びの規定は、連結法人の平成二十八年四月一日以後に開始する連結事業年度において外国法人から受けるに規定する剰余金の配当等の額がある場合について適用し、連結法人の同日前に開始した連結事業年度において外国法人から受けたに規定する剰余金の配当等の額がある場合については、なお従前の例による。

The provisions of Article 68-93-2, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of or are applied to the taxable amount prescribed in or the partially taxable amount prescribed in pertaining to business years of a specified foreign corporation prescribed in beginning on or after the Effective Date.

の規定は、に規定する特定外国法人の施行日以後に開始する事業年度に係るに規定する適用対象金額又はに規定する部分適用対象金額につき又はの規定を適用する場合について適用する。

The provisions of Article 68-93-4, paragraphs (2), (3), (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in that it receives from a foreign corporation in a consolidated business year beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where a consolidated corporation has an amount of dividends of surplus, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that it received from a foreign corporation in a consolidated business year that began before that date.

、、及びの規定は、連結法人の平成二十八年四月一日以後に開始する連結事業年度において外国法人から受けるに規定する剰余金の配当等の額がある場合について適用し、連結法人の同日前に開始した連結事業年度において外国法人から受けたに規定する剰余金の配当等の額がある場合については、なお従前の例による。

Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit for Insurance Companies in Consolidated Business Years

第九十五条（保険会社の連結事業年度における受取配当等の益金不算入の特例に関する経過措置）

The provisions of Article 68-104 of the New Act on Special Measures Concerning Taxation apply 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 for which the consolidated parent corporation business year begins 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する。

Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit, etc. for Casualty Insurance Companies in Consolidated Business Years

第九十六条（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置）

The provisions then in force continue to govern the special interest prescribed in of the Former Act on Special Measures Concerning Taxation in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.

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におけるに規定する特別利子については、なお従前の例による。

Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第九十七条（相続税及び贈与税の特例に関する経過措置）

The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in that a specified donee prescribed in acquires by gift on or after January 1, 2015, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in acquired by gift before that date.

の規定は、に規定する特定受贈者が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住宅取得等資金に係る贈与税について適用し、に規定する特定受贈者が同日前に贈与により取得をしたに規定する住宅取得等資金に係る贈与税については、なお従前の例による。

With regard to funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation that any of the following persons acquires by gift on or after January 1, 2015, the provisions of do not apply:

次に掲げる者が、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住宅取得等資金については、の規定は、適用しない。

a specified donee prescribed in prior to the amendment by (hereinafter referred to as "the 2010 Former Act" in this Article) who has received the application of the provisions of ;

の規定による改正前の租税特別措置法（以下この条において「平成二十二年旧法」という。）の規定の適用を受けたに規定する特定受贈者

a specified donee prescribed in prior to the amendment by who has received the application of the provisions of ;

の規定による改正前のの規定の適用を受けたに規定する特定受贈者

a specified donee prescribed in of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of .

の規定の適用を受けたに規定する特定受贈者

The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to receipts, etc. prescribed in (limited to documents stating the fact of a small-amount payment) submitted on or after January 1, 2016.

の規定は、平成二十八年一月一日以後に提出するに規定する領収書等（少額の支払の事実を記載した書類に限る。）について適用する。

With regard to the application of the provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "excluding ..., and including documents specified by Order of the Ministry of Finance as documents stating the fact of a payment in the case where that payment is of the amount specified by Order of the Ministry of Finance for a small-amount payment or less" in is deemed to be replaced with "excluding ...".

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、中「除き、その支払が少額の支払として財務省令で定める金額以下のものである場合における当該支払の事実を記載した書類として財務省令で定める書類を含む」とあるのは、「除く」とする。

With regard to the application of the provisions of Article 70-2-3, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "those submitted (including receipts or other documents or records relating to the payments stated in the documents specified by Order of the Ministry of Finance prescribed in that prove the fact of those payments)" in is deemed to be replaced with "those submitted".

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、中「提出したもの（に規定する財務省令で定める書類に記載された支払に係る領収書その他の書類又は記録でその支払の事実を証するものを含む。）」とあるのは、「提出したもの」とする。

The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.

の規定は、施行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し、施行日前に贈与により取得をしたに規定する非上場株式等に係る贈与税については、なお従前の例による。

The following persons are deemed to be successor donees prescribed in Article 70-7, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of , , and , and and the provisions of Article 70-7-3 of the New Act on Special Measures Concerning Taxation apply to them:

次に掲げる者は、に規定する経営承継受贈者とみなして、、、、及びの規定並びにの規定を適用する。

a successor donee prescribed in of the 2010 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in prior to the amendment by (hereinafter referred to as "the 2011 Former Act" in this Article) who is receiving the application of the provisions of ;

現下の厳しい経の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in prior to the amendment by (hereinafter referred to as "the 2013 Former Act" in this Article) who is receiving the application of the provisions of ;

の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of .

の規定の適用を受けているに規定する経営承継受贈者

The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.

の規定は、施行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し、施行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、なお従前の例による。

The following persons are deemed to be successor heirs, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of , and , and apply to them:

次に掲げる者は、に規定する経営承継相続人等とみなして、、、及びの規定を適用する。

a successor heir, etc. prescribed in of the 2010 Former Act who is receiving the application of the provisions of ;

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

a successor heir, etc. prescribed in of the 2011 Former Act who is receiving the application of the provisions of ;

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

a successor heir, etc. prescribed in of the 2013 Former Act who is receiving the application of the provisions of ;

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

a successor heir, etc. prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of .

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

The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed, on or after the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of , and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in of the Former Act on Special Measures Concerning Taxation that were deemed, before the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of .

の規定は、施行日以後にの規定により相続又は遺贈により取得をしたものとみなされるに規定する特例受贈非上場株式等に係る相続税について適用し、施行日前にの規定により相続又は遺贈により取得をしたものとみなされたに規定する特例受贈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。

The following persons are deemed to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of , Article 70-7-2, paragraph (3), item (iii) and paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and Article 70-7-2, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to them:

次に掲げる者は、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、において準用する並びににおいて準用するの規定を適用する。

a successor donee for inheritance prescribed in of the 2010 Former Act who is receiving the application of the provisions of ;

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

a successor donee for inheritance prescribed in of the 2011 Former Act who is receiving the application of the provisions of ;

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

a successor donee for inheritance prescribed in of the 2013 Former Act who is receiving the application of the provisions of ;

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

a successor donee for inheritance prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of .

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

Supplementary Provisions, Article 98Transitional Measures Concerning Special Provisions on Registration and License Tax

第九十八条（登録免許税の特例に関する経過措置）

With regard to registration and license tax on the registration of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation concerning real property in the case where a stock company acquired rights concerning that real property through an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.

株式会社が、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合における当該不動産に関する各号に掲げる事項について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 the provisional registrations listed in the items of of the Former Act on Special Measures Concerning Taxation, or on the registration of transfer of ownership, superficies rights, farming rights, rights of lease or quarrying rights of real property made based on those provisional registrations, in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.

株式会社が、施行日前に新設分割又は吸収分割を行った場合における各号に掲げる仮登記又は当該仮登記に基づき受ける不動産の所有権、地上権、永小作権、賃借権若しくは採石権の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。

With regard to registration and license tax on the registration of transfer or recording of transfer of property rights through a trust prescribed in in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern.

株式会社が、施行日前に新設分割又は吸収分割を行った場合におけるに規定する信託による財産権の移転の登記又は登録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 83-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in in the case where a special purpose company prescribed in acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in of the Former Act on Special Measures Concerning Taxation in the case where a special purpose company prescribed in acquired ownership of that real property before the Effective Date.

の規定は、施行日以後にに規定する特定目的会社がに規定する不動産の所有権を取得する場合における当該不動産の所有権の移転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特定目的会社がに規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産の所有権の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 83-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in in the case where a trust company, etc. prescribed in acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in acquired ownership of that real property before the Effective Date.

の規定は、施行日以後にに規定する信託会社等がに規定する不動産の所有権を取得する場合における当該不動産の所有権の移転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信託会社等がに規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産の所有権の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 83-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in in the case where an investment corporation prescribed in acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in acquired ownership of that real property before the Effective Date.

の規定は、施行日以後にに規定する投資法人がに規定する不動産の所有権を取得する場合における当該不動産の所有権の移転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投資法人がに規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産の所有権の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。

Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax

第九十九条（自動車重量税の特例に関する経過措置）

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in ; the same applies in the following paragraph) that received the application of the provisions of of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to ) before May 1, 2015, the provisions then in force continue to govern.

平成二十七年五月一日前に（において準用する場合を含む。）の規定の適用を受けた検査自動車（に規定する検査自動車をいう。次項において同じ。）に係るの規定の適用については、なお従前の例による。

Where, for an inspected motor vehicle listed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to ) (excluding one to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation apply), the issuance of an automobile inspection certificate is received for the first time by April 30, 2017 pursuant to the provisions of or , the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply to motor vehicle tonnage tax on the issuance of that automobile inspection certificate. In such a case, the phrase "for inspected motor vehicles, " in Article 90-14, paragraph (3) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "for inspected motor vehicles and inspected motor vehicles to which the provisions of Article 99, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) apply, the Motor Vehicle Tonnage Tax Act".

イ（において準用する場合を含む。）に掲げる検査自動車（の規定の適用があるものを除く。）について平成二十九年四月三十日までに初めて又はの規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税については、の規定は、適用しない。この場合において、中「検査自動車にあつては、」とあるのは、「検査自動車並びに所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十九条第二項の規定の適用がある検査自動車にあつては、自動車重量税法」とする。

Supplementary Provisions, Article 130Transitional Measures Concerning Penal Provisions

第百三十条（罰則に関する経過措置）

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 131Delegation of Other Transitional Measures to Cabinet Order

第百三十一条（その他の経過措置の政令への委任）

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。

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