Supplementary Provisions, Article 43Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第四十三条（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 New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and the provisions then in force continue to govern income tax for 2016 and prior years.
別段の定めがあるものを除き、新租税特別措置法第二章の規定は、平成二十九年分以後の所得税について適用し、平成二十八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 44Transitional Measures Concerning Special Income Tax Credit, etc. Where Experimental Research Is Conducted
第四十四条（試験研究を行った場合の所得税額の特別控除等に関する経過措置）
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (10)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
新租税特別措置法第十条（第十項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
The provisions of Article 10, paragraph (10), Article 10-2, paragraphs (9) and (10), Article 10-3, paragraphs (8) and (9), Article 10-4-2, paragraph (6), Article 10-5, paragraph (7), Article 10-5-2, paragraphs (8) and (9), Article 10-5-4, paragraph (4) and Article 10-6, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax pertaining to an amended return or written request for reassessment that an individual files on or after the Effective Date or income tax for the year pertaining to a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern income tax pertaining to an amended return or written request for reassessment that an individual filed before the Effective Date or income tax for the year pertaining to a reassessment made before the Effective Date (meaning a reassessment under the provisions of Article 24 or 26 of that Act; the same applies hereinafter).
新租税特別措置法第十条第十項、第十条の二第九項及び第十項、第十条の三第八項及び第九項、第十条の四の二第六項、第十条の五第七項、第十条の五の二第八項及び第九項、第十条の五の四第四項並びに第十条の六第四項の規定は、個人が施行日以後に提出する修正申告書若しくは更正請求書に係る所得税又は施行日以後にされる国税通則法第二十四条若しくは第二十六条の規定による更正（施行日前に提出された更正請求書に係るものを除く。）に係る年分の所得税について適用し、個人が施行日前に提出した修正申告書若しくは更正請求書に係る所得税又は施行日前にされた更正（同法第二十四条又は第二十六条の規定による更正をいう。以下同じ。）に係る年分の所得税については、なお従前の例による。
Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
第四十五条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (9) and (10)) apply to depreciable assets listed in paragraph (1), item (i) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第十条の二（第九項及び第十項を除く。）の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項第一号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又は製作若しくは建設をした第十二条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二第一項第一号に掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc.
第四十六条（中小事業者が機械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 10-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to depreciable assets listed in that item that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
新租税特別措置法第十条の三（第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号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又は製作をした旧租税特別措置法第十条の三第一項第一号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 specified productivity-improving equipment, etc. prescribed in Article 10-3, paragraph (3) 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旧租税特別措置法第十条の三第三項に規定する特定生産性向上設備等については、なお従前の例による。
If, with regard to an individual's income tax for 2017, there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 10-3, paragraph (4), Article 10-5-2, paragraphs (3) and (4) and Article 10-5-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (3) of the New Act on Special Measures Concerning Taxation.
個人の平成二十九年分の所得税について前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第十条の三第六項の規定により同年分の総所得金額に係る所得税の額から控除される金額がある場合には、新租税特別措置法第十条の三第四項、第十条の五の二第三項及び第四項並びに第十条の五の三第三項及び第四項の規定の適用については、当該控除される金額は、新租税特別措置法第十条の三第三項の規定により同年分の総所得金額に係る所得税の額から控除される金額に含まれるものとする。
Supplementary Provisions, Article 47Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased in Specified Areas
第四十七条（特定の地域において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 (excluding paragraph (7)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
新租税特別措置法第十条の五（第七項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 48Transitional Measures Concerning Special Income Tax Credit Where the Amount of Salaries, etc. Paid to Employees Has Increased
第四十八条（雇用者給与等支給額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 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
新租税特別措置法第十条の五の四（第四項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九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 49Transitional Measures Concerning Depreciation by Individuals
第四十九条（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 item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual acquires or manufactures on or after the Effective Date.
新租税特別措置法第十一条第一項（同項の表の第三号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation of an individual if the provisions of that paragraph were applied to income tax for 2016 (excluding those to which the provisions listed in the items of Article 19 of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), if that individual holds those special disaster substitute assets, etc. in 2017, the provisions of Article 11-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to income tax for that year by deeming the amount equivalent to the special depreciation limit prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the amount by which the depreciation allowance falls short of the limit of the depreciation allowance that may be included in necessary expenses under Article 11, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 11-3, paragraph (2).
平成二十八年分の所得税につき新租税特別措置法第十一条の三第一項の規定を適用したならば当該個人の同項に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第十九条各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、当該個人が平成二十九年において当該特例被災代替資産等を有する場合には、同年分の所得税において、当該特例被災代替資産等に係る新租税特別措置法第十一条の三第一項に規定する特別償却限度額に相当する金額を同条第二項において準用する新租税特別措置法第十一条第二項の必要経費に算入することができる償却費の限度額に満たない金額とみなして、新租税特別措置法第十一条の三第二項から第四項までの規定を適用する。
With regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article remain in force.
個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.
新租税特別措置法第十四条（第二項第二号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項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 buildings and structures listed in Article 14-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in item (iii) of that paragraph (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings and structures listed in paragraph (2), item (ii) and structures listed in item (iii) of that paragraph) remain in force.
個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物（当該構築物と併せて設置される同号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、同条（第二項第二号に掲げる建築物及び構築物並びに同項第三号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。
Supplementary Provisions, Article 50Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
第五十条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。