Supplementary Provisions, Article 108Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第百八条（相続税及び贈与税の特例に関する経過措置）
The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (5) (limited to the part concerning item (ii)) and paragraphs (15) through (17) of that Article apply to them:
次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第五項（第二号に係る部分に限る。）及び第十五項から第十七項までの規定を適用する。
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to Article 20, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) in the case where the provisions then in force continue to govern pursuant to Article 19, paragraph (1) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一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同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to Article 36, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) in the case where the provisions then in force continue to govern pursuant to Article 32, paragraph (4) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四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同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (10) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十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同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to Article 55, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to Article 66, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (3) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三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同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五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同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 118, paragraph (6) or (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項又は第七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同法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of that paragraph are being applied.
旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
The following persons are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (8) of that Article (limited to the part concerning item (ii)), Article 70-4, paragraph (15) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (19) of Article 70-6, Article 70-6, paragraph (20) of the New Act on Special Measures Concerning Taxation, and Article 70-4, paragraph (17) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (21) of Article 70-6 apply to them:
次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第八項（第二号に係る部分に限る。）、同条第十九項において準用する新租税特別措置法第七十条の四第十五項、新租税特別措置法第七十条の六第二十項及び同条第二十一項において準用する新租税特別措置法第七十条の四第十七項の規定を適用する。
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to Article 19, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph are being applied;
租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (11) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一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同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) in the case where the provisions then in force continue to govern pursuant to Article 55, paragraph (17) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七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同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to Article 66, paragraph (6) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七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同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (9) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九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同法第十条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 118, paragraphs (11) through (13) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied;
所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項まで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同法第十五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
an agricultural heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of that paragraph are being applied.
旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
Supplementary Provisions, Article 109Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
第百九条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置）
The provisions of Article 87-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the deadline for filing the return under Article 30-2, paragraph (1) or (2) of the Liquor Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern liquor tax for which the deadline for filing that return arrived before the Effective Date.
新租税特別措置法第八十七条の六第二項の規定は、施行日以後に酒税法第三十条の二第一項又は第二項の規定による申告書の提出期限が到来する酒税について適用し、施行日前に当該申告書の提出期限が到来した酒税については、なお従前の例による。
Supplementary Provisions, Article 110Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
第百十条（たばこ税の税率の特例に関する経過措置）
The provisions then in force continue to govern tobacco tax on cigarettes prescribed in Article 88-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020.
令和二年十月一日前に課した、又は課すべきであった新租税特別措置法第八十八条の二第一項に規定する紙巻たばこに係るたばこ税については、なお従前の例による。
Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.
第百十一条（利子税等の割合の特例に関する経過措置）
The provisions of Articles 93 through 96 of the New Act on Special Measures Concerning Taxation apply to interest tax, etc. prescribed in paragraph (1) of Article 96 that corresponds to the period on or after January 1, 2021, and the provisions then in force continue to govern interest tax, etc. prescribed in Article 96 of the Former Act on Special Measures Concerning Taxation that corresponds to the period before that date.
新租税特別措置法第九十三条から第九十六条までの規定は、令和三年一月一日以後の期間に対応する同条第一項に規定する利子税等について適用し、同日前の期間に対応する旧租税特別措置法第九十六条に規定する利子税等については、なお従前の例による。
With regard to the application of the provisions of paragraphs (3), (4), and (6) of Article 93 of the New Act on Special Measures Concerning Taxation to interest tax corresponding to the special eligible period in the case where an instalment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2021 includes a period on or after that date (hereinafter referred to as the "special eligible period" in this paragraph), the phrase "of the year" in item (ii) of paragraph (4) of that Article is deemed to be replaced with "of the year, the special base rate prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), or of 2021", and the phrase ") means" with "), whichever is lower, means".
Supplementary Provisions, Article 112Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Foreign Affiliated Companies of Residents
第百十二条（居住者の外国関係会社に係る所得の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 40-4, paragraphs (2) and (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where, in a business year prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, there is a consolidated corporation listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that foreign affiliated company, the phrase "domestic corporation" in item (ii), (c), 1. and item (iii), (c), 1. of paragraph (2) of that Article is deemed to be replaced with "domestic corporation, or a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) that is listed in any of the items of Article 68-90, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)".
租税特別措置法第四十条の四第二項第一号に規定する外国関係会社の四年新措置法第四十条の四第一項に規定する事業年度に当該外国関係会社に係る四年旧措置法第六十八条の九十第一項各号に掲げる連結法人がある場合における四年新措置法第四十条の四第二項及び第四項の規定の適用については、同条第二項第二号ハ（１）及び第三号ハ（１）中「内国法人」とあるのは、「内国法人、所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第六十八条の九十第一項各号に掲げる所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十号の六に規定する連結法人」とする。
Supplementary Provisions, Article 113Transitional Measures Concerning the Special Corporation Tax Credit Where Experimental Research Is Conducted, Accompanying the Amendment by Article 16
第百十三条（第十六条の規定による改正に伴う試験研究を行った場合の法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 42-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of experimental research expenses prescribed in paragraph (19), item (v) of that Article is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes for each consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through Article 130 of the Supplementary Provisions) that corresponds to each business year prescribed in that item (where the number of months in each of those consolidated business years differs from the number of months in the relevant applicable year (meaning the applicable business year prescribed in Article 42-4, paragraph (19), item (iii) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in each of those consolidated business years), and the amount of experimental research expenses prescribed in Article 42-4, paragraph (19), item (vi)-3 of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of experimental research expenses prescribed in Article 68-9, paragraph (8), item (i) of the Act on Special Measures Concerning Taxation Before the 2022 Changes for the consolidated business year that corresponds to the base business year prescribed in item (vi)-2 of that paragraph (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated by multiplying that amount of experimental research expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year).
四年新措置法第四十二条の四の規定の適用については、同条第十九項第五号に規定する試験研究費の額には同号に規定する各事業年度に該当する各連結事業年度（四年旧措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第百三十条までにおいて同じ。）の四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額（当該各連結事業年度の月数と当該適用年度（四年新措置法第四十二条の四第十九項第三号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該各連結事業年度の月数で除して計算した金額）を含むものとし、四年新措置法第四十二条の四第十九項第六号の三に規定する試験研究費の額には同項第六号の二に規定する基準事業年度に該当する連結事業年度の四年旧措置法第六十八条の九第八項第一号に規定する試験研究費の額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、当該試験研究費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとする。
The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。