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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 on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、令和三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 in amending and the provisions amending , and the provisions of Articles 55 and 71 of the Supplementary Provisions: March 31, 2021;

中の改正規定及びの改正規定並びに附則第五十五条及び第七十一条の規定　令和三年三月三十一日

the provisions in amending , the provisions amending (excluding the part concerning , the part concerning , 2. of (limited to the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy"), the part concerning and the part concerning (limited to the part replacing "the matters stated in" with "the matters recorded in")) and the provisions amending (including its heading), and the provisions of Article 81 of the Supplementary Provisions: May 1, 2021;

中の改正規定、の改正規定（に係る部分、イ（２）に係る部分（「エネルギーの使用の合理化等に関する法律」の下に「（）」を加える部分に限る。）、イに係る部分及びに係る部分（「の記載事項」を「に記録された事項」に改める部分に限る。）を除く。）及び（見出しを含む。）の改正規定並びに附則第八十一条の規定　令和三年五月一日

Omitted

略

the provisions in amending (limited to the part replacing "13,500 yen" with "14,500 yen"), and the provisions of Articles 79 and of the Supplementary Provisions: October 1, 2021;

中の改正規定（「一万三千五百円」を「一万四千五百円」に改める部分に限る。）並びに附則第七十九条及びの規定　令和三年十月一日

the following provisions: January 1, 2022;

次に掲げる規定　令和四年一月一日

the provisions of (excluding, among the provisions of , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending (excluding the parts concerning and ) and the provision amending ), and the provisions of , , , , and (limited to the provision amending and the provision amending ) of the Supplementary Provisions;

の規定（中の改正規定、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（及びに係る部分を除く。）及びの改正規定を除く。）並びに、、、、及び（の改正規定及びの改正規定に限る。）の規定

Omitted

略

the provisions in amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 34, Article 36, paragraph (3), Article 38 and Article 78 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、の改正規定、の改正規定及びの改正規定並びに附則第三十四条、第三十六条第三項、第三十八条及び第七十八条の規定

Omitted

略

the provisions in amending .

中の改正規定

Omitted

略

the following provisions: April 1, 2022;

次に掲げる規定　令和四年四月一日

Omitted

略

the provisions in amending (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending (limited to the part replacing "20 years of age" with "18 years of age") and the provisions amending , and the provisions of Articles 33, 51 and 67 of the Supplementary Provisions.

中の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、の改正規定（「二十歳」を「十八歳」に改める部分に限る。）及びの改正規定並びに附則第三十三条、第五十一条及び第六十七条の規定

the provisions in amending : May 1, 2022;

中イの改正規定　令和四年五月一日

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 in amending (limited to the part replacing "small and medium sized enterprises, etc. prescribed in " with "specified business operators, etc. prescribed in (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending , the provisions renumbering as and adding one Article after , the provisions amending , the provisions amending (excluding the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ", "), the provisions amending (limited to the part replacing "and " with ", and "), the provisions amending (limited to the part replacing "small and medium sized enterprises, etc. prescribed in " with "specified business operators, etc. prescribed in (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending , the provisions renumbering as and adding one Article after , the provisions amending , the provisions amending , the provisions amending (excluding the part in replacing "in " with "or deferred assets in" and deleting ", "), the provisions amending , the provisions amending (limited to the part replacing "" with ", "), the provisions adding one Article after , the provisions amending , the provisions amending , the provisions amending , , , , , and , the provisions amending , the provisions amending (limited to the part replacing "or " with ", or "), the provisions amending (limited to the part replacing "or " with ", or "), the provisions adding one Article before , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part deleting ", " and ", , and "), the provisions amending (limited to the part replacing "small and medium sized enterprises, etc. prescribed in " with "specified business operators, etc. prescribed in (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending , the provisions amending , the provisions amending (excluding the part in replacing "in " with "or deferred assets in" and deleting ", "), the provisions amending , the provisions amending (limited to the part adding ", " after ""), the provisions amending and , the provisions amending , the provisions amending , , , , , , and , the provisions amending , the provisions amending (limited to the part replacing "or " with ", or "), the provisions amending (limited to the part replacing "or " with ", or "), the provisions adding one Article after , the provisions amending , the provisions amending and , and , and and , and the provisions amending (limited to the part replacing "or the certification under , or or pertaining to a certified special business restructuring plan prescribed in " with "or ");

中の改正規定（「に規定する中小企業者等」を「に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、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、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「」を「、」に改める部分に限る。）、イの改正規定（「並びに」を「、並びに」に改める部分に限る。）、の改正規定（「に規定する中小企業者等」を「に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、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、の改正規定、の改正規定（中「で」を「又は繰延資産で」に改め、「、」を削る部分を除く。）、の改正規定、の改正規定（「」を「、」に改める部分に限る。）、の次に一条を加える改正規定、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（「又は」を「、又は」に改める部分に限る。）、の改正規定（「又は」を「、又は」に改める部分に限る。）、の前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、イの改正規定（「、」及び「、、及び」を削る部分を除く。）、の改正規定（「に規定する中小企業者等」を「に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、の改正規定、の改正規定、の改正規定（中「で」を「又は繰延資産で」に改め、「、」を削る部分を除く。）、の改正規定、の改正規定（「」の下に「、」を加える部分に限る。）、及びの改正規定、の改正規定、、、、、、、及びの改正規定、の改正規定、の改正規定（「又は」を「、又は」に改める部分に限る。）、の改正規定（「又は」を「、又は」に改める部分に限る。）、の次に一条を加える改正規定、の改正規定、ロ及び、及び並びに及びの改正規定並びにの改正規定（「若しくはの認定又はに規定する認定特別事業再編計画に係る若しくは」を「又は」に改める部分に限る。）

Omitted

略

the provisions in amending (limited to the part concerning the provisions amending (limited to the part replacing "" with ""), the part adding the following after the provisions amending , the part concerning the provisions amending , the part adding the following after the provisions amending , the part concerning the provisions amending , the part concerning the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , the part concerning the provisions renumbering as , and the part adding the following before the provisions amending ), the provisions amending (limited to the part concerning the provisions amending and the part concerning the provisions amending ), the provisions amending (limited to the part adding ", " after ""), the provisions amending , the provisions amending and the provisions adding one Article after .

中の改正規定（イの改正規定に係る部分（「」を「」に改める部分に限る。）、の改正規定の次に次のように加える部分、の改正規定に係る部分、の改正規定の次に次のように加える部分、の改正規定に係る部分、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、の改正規定及びの改正規定に係る部分、をとする改正規定に係る部分並びにの改正規定の前に次のように加える部分に限る。）、の改正規定（東日本大震災のの改正規定に係る部分及びの改正規定に係る部分に限る。）、の改正規定（「」の下に「、」を加える部分に限る。）、の改正規定、の改正規定及びの次に一条を加える改正規定

the provisions in amending , the provisions amending (limited to the part replacing " or " with " or " and the part replacing "in " with "in ", "" with "", "" with "" and "" with ""), the provisions amending , the provisions amending (limited to the part replacing " or " with " or " and the part replacing "in " with "in ", "" with "", "" with "" and "" with ""), the provisions amending , the provisions amending , the provisions amending (limited to the part replacing " or " with " or " and the part replacing "in " with "in ", "" with "", "" with "" and "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending and the provisions amending , and the provisions of Article 58, Article 74 and Article 76, paragraph (1) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) come into effect;

中ロの改正規定、の改正規定（「又は」を「又は」に改める部分及び「に」を「に」に、「」を「」に、「」を「」に、「ロ」を「ロ」に改める部分に限る。）、ロの改正規定、の改正規定（「又は」を「又は」に改める部分及び「に」を「に」に、「」を「」に、「」を「」に、「ロ」を「ロ」に改める部分に限る。）、の改正規定、ロの改正規定、の改正規定（「又は」を「又は」に改める部分及び「に」を「に」に、「」を「」に、「」を「」に、「ロ」を「ロ」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定及びの改正規定並びに附則第五十八条、第七十四条及び第七十六条第一項の規定　産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）附則第一条第二号に掲げる規定の施行の日

the provisions in amending , the provisions amending , the provisions amending and the provisions amending : the date on which the provisions set forth in come into effect;

中の改正規定、の改正規定、の改正規定及びの改正規定　に掲げる規定の施行の日

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 in amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending , the provisions amending , the provisions amending and , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending and the provisions amending .

中の改正規定、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、イの改正規定、イの改正規定、の改正規定（「」を「」に改める部分に限る。）、イの改正規定、の改正規定、の改正規定、及びイの改正規定、イの改正規定、の改正規定（「」を「」に改める部分に限る。）、イの改正規定並びにの改正規定

No English for this paragraph yet.

削除

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 in amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions adding one Article after and the provisions amending (limited to the part replacing "" with "");

中の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、をとする改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定及びの改正規定（「」を「」に改める部分に限る。）

Omitted

略

the provisions in amending (limited to the part concerning the provisions deleting ).

中の改正規定（を削る改正規定に係る部分に限る。）

the provisions in amending (limited to the part replacing "pertaining thereto, and under " with "(including that certification in the case where it is deemed to have been granted pursuant to the provisions of ) pertaining thereto, and under the Act on Strengthening Industrial Competitiveness"), and the provisions of Article 76, paragraph (2) of the Supplementary Provisions: the date on which the provisions set forth in come into effect;

中の改正規定（「に係るものであつて」を「（の規定により当該認定があつたものとみなされる場合における当該認定を含む。）に係るものであつて産業競争力強化法」に改める部分に限る。）及び附則第七十六条第二項の規定　に掲げる規定の施行の日

the provisions in adding one Article after , and the provisions of Article 76, paragraph (3) of the Supplementary Provisions: the date on which the provisions set forth in come into effect;

中の次に一条を加える改正規定及び附則第七十六条第三項の規定　に掲げる規定の施行の日

the provisions in amending (limited to the part replacing "the matters stated in" with "the matters recorded in"): the date on which the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the Road Transport Vehicle Act (Act No. 14 of 2019) come into effect.

中の改正規定（「の記載事項」を「に記録された事項」に改める部分に限る。）　道路運送車両法の一部を改正する法律（令和元年法律第十四号）附則第一条第六号に掲げる規定の施行の日

Supplementary Provisions, Article 15Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第十五条（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 2021 and subsequent years, and with regard to income tax for 2020 and prior years, the provisions then in force continue to govern.

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、令和三年分以後の所得税について適用し、令和二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 16Transitional Measures Concerning Separate Taxation on Interest Income, etc.

第十六条（利子所得の分離課税等に関する経過措置）

The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph (meaning a public and corporate bond prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 36, paragraph (1) of the Supplementary Provisions) that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after the Effective Date, and with regard to interest on a public and corporate bond other than a specified public and corporate bond prescribed in that a resident or a nonresident having a permanent establishment referred to in prior to the amendment by the provisions of (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第三条（第一項第四号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が施行日以後に支払を受けるべき同項第一号に規定する特定公社債以外の公社債（租税特別措置法第二条第一項第五号に規定する公社債をいう。以下この条及び附則第三十六条第一項において同じ。）の利子について適用し、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。）の居住者又は恒久的施設を有する非居住者が施行日前に支払を受けるべきに規定する特定公社債以外の公社債の利子については、なお従前の例による。

Supplementary Provisions, Article 17Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan, etc.

第十七条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置）

The provisions of Article 3-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in the return referred to in paragraph (6) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (6) of that Article.

新租税特別措置法第三条の三第八項の規定は、施行日以後に同条第六項の支払の取扱者に対して行う同条第八項に規定する電磁的方法による同条第六項の申告書に記載すべき事項の提供について適用する。

Supplementary Provisions, Article 18Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons

第十八条（障害者等の少額公債の利子の非課税に関する経過措置）

The provisions of of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a statement of special tax-exempt savings prescribed in of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation that are submitted on or after the Effective Date, and with regard to a statement of special tax-exempt savings prescribed in of the Former Income Tax Act as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation and a return under of the Former Income Tax Act as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation that were submitted before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四条第二項において準用するの規定は、施行日以後に提出する新租税特別措置法第四条第二項において準用するに規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用するに規定する特別非課税貯蓄限度額変更申告書について適用し、施行日前に提出したにおいて準用するに規定する特別非課税貯蓄申告書及びにおいて準用するの申告書については、なお従前の例による。

The provisions of and of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, a statement of special tax-exempt savings prescribed in of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the business office or similar place of the financial institution referred to in of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation.

新租税特別措置法第四条第二項において準用する及びの規定は、施行日以後に新租税特別措置法第四条第二項において準用するの金融機関の営業所等に対して行う新租税特別措置法第四条第二項において準用するに規定する電磁的方法による新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書、同条第二項において準用するに規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用するに規定する特別非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。

Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on the Submission of an Application to Exempt Asset-Building Savings from Taxation, etc.

第十九条（財産形成非課税申込書等の提出の特例に関する経過措置）

The provisions of Article 4-3-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (1) of that Article, of the required particulars prescribed in that paragraph and the matters to be stated in the documents prescribed in paragraph (5) of that Article, made on or after the Effective Date.

新租税特別措置法第四条の三の二の規定は、施行日以後に行う同条第一項に規定する電磁的方法による同項に規定する記載事項及び同条第五項に規定する書類に記載されるべき事項の提供について適用する。

Supplementary Provisions, Article 20Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts

第二十条（特定寄附信託の利子所得の非課税に関する経過措置）

The provisions of Article 4-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a return for a specified donation trust prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to a return for a specified donation trust prescribed in of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四条の五第三項の規定は、施行日以後に提出する同項に規定する特定寄附信託申告書について適用し、施行日前に提出したに規定する特定寄附信託申告書については、なお従前の例による。

The provisions of Article 4-5, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in a return for a specified donation trust prescribed in paragraph (3) of that Article and the matters to be stated in a copy of the contract document of the specified donation trust contract prescribed in that paragraph, made on or after the Effective Date to the business office or similar place prescribed in that paragraph of the trustee of the specified donation trust referred to in paragraph (3) of that Article.

新租税特別措置法第四条の五第五項から第七項までの規定は、施行日以後に同条第三項の特定寄附信託の受託者の同項に規定する営業所等に対して行う同条第五項に規定する電磁的方法による同条第三項に規定する特定寄附信託申告書に記載すべき事項及び同項に規定する特定寄附信託契約の契約書の写しに記載されるべき事項の提供について適用する。

Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation, etc. on Interest from Book-Entry Government Bonds, etc.

第二十一条（振替国債等の利子の課税の特例等に関する経過措置）

The provisions of Article 5-2, paragraph (17) (including as applied with the terms replaced pursuant to the provisions of paragraph (19) of that Article, and including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and paragraph (18) (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 5-2, paragraph (17) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the specified book-entry transfer institution, etc. or the specified trustee referred to in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 5-2, paragraph (1), Article 5-3, paragraph (1) or Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the matters to be stated in a written notification of a partnership, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, or the matters to be stated in a return specified in Article 5-2, paragraph (12), item (i) or (iii) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation), or the matters to be stated in a written notification specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation.

新租税特別措置法第五条の二第十七項（同条第十九項の規定により読み替えて適用する場合並びにこれらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）及び第十八項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）の規定は、施行日以後に新租税特別措置法第五条の二第十七項の特定振替機関等又は特定受託者に対して行う同項に規定する電磁的方法による租税特別措置法第五条の二第一項、第五条の三第一項若しくは第四十一条の十三の三第一項に規定する非課税適用申告書に記載すべき事項、新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に規定する組合等届出書に記載すべき事項及び新租税特別措置法第五条の二第四項に規定する組合契約書等の写しに記載されている事項又は租税特別措置法第五条の二第十二項第一号若しくは第三号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）に定める申告書に記載すべき事項若しくは租税特別措置法第五条の二第十二項第二号若しくは第四号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に定める届出書に記載すべき事項及び租税特別措置法第五条の二第十二項第二号若しくは第四号に定める組合契約書等の写しに記載されている事項の提供について適用する。

Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.

第二十二条（民間国外債等の利子の課税の特例に関する経過措置）

The provisions of Article 6, paragraph (8) (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article; the same applies hereinafter in this Article) and paragraph (9) (including as applied mutatis mutandis pursuant to Article 6, paragraphs (11) and (13) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in a written application for a tax exemption prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article), made on or after the Effective Date to the person who pays the interest referred to in paragraph (8) of that Article.

新租税特別措置法第六条第八項（同条第十一項及び第十三項において準用する場合を含む。以下この条において同じ。）及び第九項（新租税特別措置法第六条第十一項及び第十三項において準用する場合を含む。）の規定は、施行日以後に同条第八項の利子の支払をする者に対して行う同項に規定する電磁的方法による同条第四項（同条第十一項及び第十三項において準用する場合を含む。）に規定する非課税適用申告書に記載すべき事項の提供について適用する。

Supplementary Provisions, Article 23Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.

第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置）

The provisions of Article 8, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in the written statement referred to in paragraph (4) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (4) of that Article.

新租税特別措置法第八条第五項の規定は、施行日以後に同条第四項の支払の取扱者に対して行う同条第五項に規定する電磁的方法による同条第四項の明細書に記載すべき事項の提供について適用する。

Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by a Financial Instruments Business Operator, etc. That Has Purchased Beneficial Interests in a Publicly Offered Securities Investment Trust for Shares and Similar Interests

第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置）

The provisions of Article 9-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (3) of that Article, of the matters to be stated in the return referred to in paragraph (2) of that Article, made on or after the Effective Date to the payer prescribed in paragraph (2) of that Article.

新租税特別措置法第九条の五第三項の規定は、施行日以後に同条第二項に規定する支払者に対して行う同条第三項に規定する電磁的方法による同条第二項の申告書に記載すべき事項の提供について適用する。

Supplementary Provisions, Article 25Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted

第二十五条（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 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.

新租税特別措置法第十条の規定は、令和四年分以後の所得税について適用し、令和三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 26Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Highly Energy-Saving Equipment, etc. Is Acquired

第二十六条（高度省エネルギー増進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

With regard to highly energy-saving equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that an individual acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that an individual listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item, the provisions then in force continue to govern:

個人が施行日前に取得又は製作若しくは建設をしたに規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる個人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。

an individual listed in of the Former Act on Special Measures Concerning Taxation: of the depreciable assets specified in (meaning depreciable assets prescribed in Article 2, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 32 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as having been confirmed before the Effective Date to be particularly effective in rationalizing the use of energy (meaning energy prescribed in of the Former Act on Special Measures Concerning Taxation);

に掲げる個人　に定める減価償却資産（租税特別措置法第二条第一項第六号に規定する減価償却資産をいう。以下この条及び附則第三十二条において同じ。）のうちエネルギー（に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの

a person who has installed a factory, etc. referred to in for which the certification under was obtained before the Effective Date: the depreciable assets specified in of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under is granted on or after the Effective Date for the collaborative energy conservation plan prescribed in pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);

の認定を受けたの工場等を設置している者　に定める減価償却資産（施行日以後に当該に規定する連携省エネルギー計画につきの規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）

a shipper referred to in that obtained the certification under before the Effective Date: the depreciable assets specified in of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under is granted on or after the Effective Date for the shipper collaborative energy conservation plan prescribed in pertaining to that certification, those newly stated in that shipper collaborative energy conservation plan as a result of that change).

の認定を受けたの荷主　に定める減価償却資産（施行日以後に当該に規定する荷主連携省エネルギー計画につきの規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）

Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Acquires Machinery, etc.

第二十七条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to specified machinery and equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第十条の三第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、個人が施行日前に取得又は製作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 28Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment

第二十八条（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）

With regard to 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, the provisions then in force continue to govern.

個人が施行日前に取得又は製作若しくは建設をした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 29Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Specified Management Capacity Improvement Equipment, etc.

第二十九条（特定中小事業者が特定経営力向上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 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; the same applies hereinafter in this Article) apply to specified management capacity improvement equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and with regard to specified management capacity improvement equipment, etc. prescribed in prior to the amendment by the provisions of that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.

の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第十条の五の三第一項の規定は、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項に規定する特定経営力向上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の規定による改正前のに規定する特定経営力向上設備等については、なお従前の例による。

Supplementary Provisions, Article 30Transitional Measures Concerning Special Income Tax Credit Where Salaries, etc. Are Increased and Capital Investment Is Made, etc.

第三十条（給与等の引上げ及び設備投資を行った場合等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 apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.

新租税特別措置法第十条の五の四の規定は、令和四年分以後の所得税について適用し、令和三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 31Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax

第三十一条（所得税の額から控除される特別控除額の特例に関する経過措置）

The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning its items) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.

新租税特別措置法第十条の六第五項（各号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三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 Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.

and (xiii)(xii) the provisions of : the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even after the deduction under , the amount obtained by deducting, from the maximum deferred asset tax credit prescribed in , the amount that cannot be fully deducted even after the deduction under , or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in , the amount that cannot be fully deducted even after the deduction under , respectively (xiii) beyond what is listed in , the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items(xii) beyond what is listed in , the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items
Paragraph (5), or or

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

及び第十三号十二　の規定　それぞれに規定する税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額、に規定する繰延資産税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額又はに規定する生産工程効率化等設備等税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額 十三　に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額十二　に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額
第五項、又は又は

Supplementary Provisions, Article 32Transitional Measures Concerning Depreciation by Individuals

第三十二条（個人の減価償却に関する経過措置）

With regard to 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. (meaning an acquisition, manufacture or construction; the same applies hereinafter through paragraph (5)) before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下第五項までにおいて同じ。）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 11-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified business continuity enhancement equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第十一条の三第一項及び第三項の規定は、個人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、個人が施行日前に取得等をしたに規定する特定事業継続力強化設備等については、なお従前の例による。

With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation 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 that paragraph 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新租税特別措置法第十一条の三第一項の規定の適用については、同項中「」とあるのは、「」とする。

With regard to 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. on or before December 31, 2021, the provisions of (limited to the part concerning ) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Independence of Depopulated Areas" in the first column of is deemed to be replaced with "former Act on Special Measures for the Promotion of Independence of Depopulated Areas as of March 31, 2021".

個人が令和三年十二月三十一日以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、（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、の第一欄中「過疎地域自立促進特別措置法」とあるのは、「令和三年三月三十一日における旧過疎地域自立促進特別措置法」とする。

The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of of the table in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to 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, the provisions then in force continue to govern.

新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の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。

With regard to the application of the provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (1)" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十二条第一項の規定の適用については、同項中「第十条の五の五第一項」とあるのは、「」とする。

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 concerning 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。

The provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years.

新租税特別措置法第十九条第二項の規定は、令和四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 19 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of deferred assets, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred assets, with regard to" with "with regard to".

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十九条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。

Supplementary Provisions, Article 33Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Individuals

第三十三条（個人の農業経営基盤強化準備金に関する経過措置）

The provisions of Article 24-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023, and with regard to income tax for 2022 and prior years, the provisions then in force continue to govern.

新租税特別措置法第二十四条の二第一項の規定は、令和五年分の所得税について適用し、令和四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 34Transitional Measures Concerning the Special Deduction for Blue Returns

第三十四条（青色申告特別控除に関する経過措置）

The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4), item (i)) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern. In this case, if an individual who has obtained the approval of the district director for filing a blue return prescribed in Article 2, paragraph (1), item (xi) of the Act on Special Measures Concerning Taxation has, in that year, with regard to the books and documents specified by Order of the Ministry of Finance prescribed in of the Former Act on Special Measures Concerning Taxation, obtained the approval prescribed in and, in the manner specified by Order of the Ministry of Finance prescribed in , kept and preserved the electronic or magnetic records prescribed in pertaining to those books and documents, or kept those electronic or magnetic records and preserved them on the computer output microfilm prescribed in , the individual is deemed to satisfy, in that year, the requirement listed in Article 25-2, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation.

新租税特別措置法第二十五条の二（第四項第一号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。この場合において、租税特別措置法第二条第一項第十一号に規定する青色申告書を提出することにつき税務署長の承認を受けている個人が、その年においてに規定する財務省令で定める帳簿書類につきに規定する承認を受けてに規定する財務省令で定めるところにより当該帳簿書類に係るに規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録のに規定する電子計算機出力マイクロフィルムによる保存を行っているときは、その年において新租税特別措置法第二十五条の二第四項第一号に掲げる要件を満たしているものとみなす。

Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第三十五条（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 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第三十四条の二第二項（第三号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行ったに規定する土地等の譲渡については、なお従前の例による。

The provisions then in force continue to govern a transfer of assets listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

個人が施行日前に行ったの表の又はの上欄に掲げる資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities, etc.

第三十六条（有価証券の譲渡による所得の課税の特例等に関する経過措置）

The provisions of Article 37-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (viii)) apply to money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of a public and corporate bond other than a specified public and corporate bond prescribed in that item, and the provisions then in force continue to govern money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in of the Former Act on Special Measures Concerning Taxation was to receive before the Effective Date through the redemption prescribed in of a public and corporate bond other than a specified public and corporate bond prescribed in .

新租税特別措置法第三十七条の十（第三項第八号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が同号に規定する特定公社債以外の公社債の同号に規定する償還により施行日以後に交付を受けるべき金銭又は金銭以外の資産について適用し、の居住者又は恒久的施設を有する非居住者がに規定する特定公社債以外の公社債のに規定する償還により施行日前に交付を受けるべき金銭又は金銭以外の資産については、なお従前の例による。

The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification choosing withholding for a specified account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in of the Former Act on Special Measures Concerning Taxation of a written notification choosing withholding for a specified account prescribed in that was made before the Effective Date.

新租税特別措置法第三十七条の十一の四第一項の規定は、施行日以後に行う同項に規定する特定口座源泉徴収選択届出書の同項に規定する提出について適用し、施行日前に行ったに規定する特定口座源泉徴収選択届出書のに規定する提出については、なお従前の例による。

The provisions of Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a covered transfer, etc. prescribed in paragraph (2) of that Article that is made on or after January 1, 2022, and the provisions then in force continue to govern a covered transfer, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that was made before that date.

新租税特別措置法第三十七条の十一の四第三項の規定は、令和四年一月一日以後に行われる同条第二項に規定する対象譲渡等について適用し、同日前に行われたに規定する対象譲渡等については、なお従前の例による。

The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in of the Former Act on Special Measures Concerning Taxation of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that was made before the Effective Date.

新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の同項に規定する提出について適用し、施行日前に行ったに規定する源泉徴収選択口座内配当等受入開始届出書のに規定する提出については、なお従前の例による。

The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.

新租税特別措置法第三十七条の十三の三の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。

The provisions then in force continue to govern a transfer of shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in under a special business restructuring plan prescribed in pertaining to the certification prescribed in that was obtained before the Effective Date.

施行日前に受けたに規定する認定に係るに規定する特別事業再編計画に係るに規定する特別事業再編によるに規定する株式等の譲渡については、なお従前の例による。

The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in of the Former Act on Special Measures Concerning Taxation of a written notification of change of financial instruments business operator, etc. prescribed in that was made before the Effective Date.

新租税特別措置法第三十七条の十四第十三項の規定は、施行日以後に行う同項に規定する金融商品取引業者等変更届出書の同項に規定する提出について適用し、施行日前に行ったに規定する金融商品取引業者等変更届出書のに規定する提出については、なお従前の例による。

The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a tax-exempt account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a tax-exempt account prescribed in that was made before the Effective Date.

新租税特別措置法第三十七条の十四第十六項の規定は、施行日以後に行う同項に規定する非課税口座廃止届出書の同項に規定する提出について適用し、施行日前に行ったに規定する非課税口座廃止届出書のに規定する提出については、なお従前の例による。

The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a minor's account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a minor's account prescribed in that was made before the Effective Date.

新租税特別措置法第三十七条の十四の二第二十項の規定は、施行日以後に行う同項に規定する未成年者口座廃止届出書の同項に規定する提出について適用し、施行日前に行ったに規定する未成年者口座廃止届出書のに規定する提出については、なお従前の例による。

Supplementary Provisions, Article 37Transitional Measures Concerning Special Income Tax Credit, etc. Where a Person Has Housing Loans, etc. in Year-End Adjustment

第三十七条（年末調整に係る住宅借入金等を有する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 41-2-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that was made before the Effective Date.

新租税特別措置法第四十一条の二の二の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行ったに規定する電磁的方法によるに規定する申告書に記載すべき事項の提供については、なお従前の例による。

The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that was made before the Effective Date.

新租税特別措置法第四十一条の三の四の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行ったに規定する電磁的方法によるに規定する申告書に記載すべき事項の提供については、なお従前の例による。

Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid

第三十八条（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置）

The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to income tax for 2022 and subsequent years, and the provisions then in force continue to govern income tax for 2021 and prior years.

新租税特別措置法第四十一条の十七（第二項に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三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 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4)) apply in the case where a final return for income tax for 2021 or subsequent years is filed on or after January 1, 2022, and the provisions then in force continue to govern the case where a final return was filed before that date and the case where a final return for income tax for 2020 or prior years is filed on or after that date.

新租税特別措置法第四十一条の十七（第四項に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。

Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.

第三十九条（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除に関する経過措置）

The provisions of Article 41-18-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to expenditures that an individual makes on or after the Effective Date, and the provisions then in force continue to govern expenditures that an individual made before the Effective Date.

新租税特別措置法第四十一条の十八の二第一項及び第二項の規定は、個人が施行日以後に支出する支出金について適用し、個人が施行日前に支出した支出金については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Nonresidents or Foreign Corporations

第四十条（非居住者又は外国法人である外国組合員に対する課税の特例に関する経過措置）

A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "special application return" in this Article) that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in has been made, and a return of change prescribed in has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return submitted on the Effective Date.

施行日前に提出された租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（以下この条において「特例適用申告書」という。）（当該特例適用申告書又は当該特例適用申告書につき提出されたに規定する変更申告書の提出後にに規定する変更をした場合において、その変更をした日以後施行日の前日までにに規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された特例適用申告書とみなす。

The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.

新租税特別措置法第四十一条の二十一第十項において準用する租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、に規定する変更をした日が施行日前である場合については、なお従前の例による。

The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in paragraph (11) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.

新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に同条第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。

Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.

第四十一条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置）

The provisions of Article 42, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person who pays the interest referred to in paragraph (11) of that Article or to a domestic financial institution, etc. or financial instruments clearing organization, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 42, paragraph (5) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42, paragraph (8) of the New Act on Special Measures Concerning Taxation.

新租税特別措置法第四十二条第十一項及び第十二項の規定は、施行日以後に同条第十一項の利子の支払をする者又は国内金融機関等若しくは金融商品取引清算機関に対して行う同項に規定する電磁的方法による租税特別措置法第四十二条第五項に規定する非課税適用申告書又は新租税特別措置法第四十二条第八項各号に定める申告書に記載すべき事項の提供について適用する。

Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.

第四十二条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置）

The provisions of Article 42-2, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person who pays the specified interest referred to in paragraph (14) of that Article or to a specified financial institution, etc., by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 42-2, paragraph (8) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42-2, paragraph (11) of the New Act on Special Measures Concerning Taxation.

新租税特別措置法第四十二条の二第十四項及び第十五項の規定は、施行日以後に同条第十四項の特定利子の支払をする者又は特定金融機関等に対して行う同項に規定する電磁的方法による租税特別措置法第四十二条の二第八項に規定する非課税適用申告書又は新租税特別措置法第四十二条の二第十一項各号に定める申告書に記載すべき事項の提供について適用する。

Supplementary Provisions, Article 43Principles for Transitional Measures Concerning Special Provisions on Corporation 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法人税の特例に関する経過措置の原則）

Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 57 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax of a consolidated parent corporation (meaning the consolidated parent corporation prescribed in item (x)-4 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) or of a consolidated subsidiary corporation (meaning the consolidated subsidiary corporation prescribed in item (x)-5 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) that has a consolidated full controlling interest (meaning the consolidated full controlling interest prescribed in item (x)-7 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) with that consolidated parent corporation for consolidated business years (meaning the consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 72 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this Article) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before the Effective Date and corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years for which the consolidated parent corporation business year 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（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第五十七条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人（同項第十号の四に規定する連結親法人をいう。以下附則第七十三条までにおいて同じ。）又は当該連結親法人による連結完全支配関係（同項第十号の七に規定する連結完全支配関係をいう。以下附則第七十三条までにおいて同じ。）にある連結子法人（同項第十号の五に規定する連結子法人をいう。以下附則第七十三条までにおいて同じ。）の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度（租税特別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。以下附則第七十二条までにおいて同じ。）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。

Supplementary Provisions, Article 44Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Highly Energy-Saving Equipment, etc. Is Acquired

第四十四条（高度省エネルギー増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 then in force continue to govern highly energy-saving equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a corporation listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.

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高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる法人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。

a corporation listed in of the Former Act on Special Measures Concerning Taxation: out of the depreciable assets specified in (meaning the depreciable assets prescribed in Article 2, paragraph (2), item (xxv) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 66 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as those confirmed before the Effective Date to be particularly highly effective in the rational use of energy (meaning the energy prescribed in of the Former Act on Special Measures Concerning Taxation);

に掲げる法人　に定める減価償却資産（租税特別措置法第二条第二項第二十五号に規定する減価償却資産をいう。以下附則第六十六条までにおいて同じ。）のうちエネルギー（に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの

a person that has established a factory, etc. referred to in for which it obtained the certification under before the Effective Date: the depreciable assets specified in of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of is obtained on or after the Effective Date for the collaborative energy conservation plan prescribed in pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);

の認定を受けたの工場等を設置している者　に定める減価償却資産（施行日以後に当該に規定する連携省エネルギー計画につきの規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）

a shipper referred to in that obtained the certification under before the Effective Date: the depreciable assets specified in of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of is obtained on or after the Effective Date for the shipper-collaborative energy conservation plan prescribed in pertaining to that certification, those newly stated in that shipper-collaborative energy conservation plan as a result of that change).

の認定を受けたの荷主　に定める減価償却資産（施行日以後に当該に規定する荷主連携省エネルギー計画につきの規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）

Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.

第四十五条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, 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 or manufactured before the Effective Date.

新租税特別措置法第四十二条の六第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、法人が施行日前に取得又は製作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 46Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa

第四十六条（沖縄の特定地域において工業用機械等を取得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 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第四十二条の九第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する工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工業用機械等については、なお従前の例による。

With regard to the application of the provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第四十二条の九第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「」とする。

Supplementary Provisions, Article 47Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise, etc. Acquires Business Improvement Equipment

第四十七条（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 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.

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 48Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.

第四十八条（中小企業者等が特定経営力向上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 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in prior to the amendment by the provisions of that a corporation acquired, manufactured or constructed before the Effective Date.

の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第四十二条の十二の四第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上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の規定による改正前のに規定する特定経営力向上設備等については、なお従前の例による。

Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax

第四十九条（法人税の額から控除される特別控除額の特例に関する経過措置）

With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table.

Paragraph (1), items (xvi) and (xvi) the provisions of paragraphs (4) through (6) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for deferred assets prescribed in paragraph (5) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively (xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items(xvi) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items
Paragraph (6), or or

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第四十二条の十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

第一項第十六号及び十六　前条第四項から第六項までの規定　それぞれ同条第四項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第五項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第六項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 十七　前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額十六　前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額
第六項、又は又は

Supplementary Provisions, Article 50Transitional Measures Concerning Depreciation of Corporations

第五十条（法人の減価償却に関する経過措置）

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. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date.

法人が施行日前に取得等（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 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern substitute assets for disaster-damaged assets, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する被災代替資産等について適用し、法人が施行日前に取得等をしたに規定する被災代替資産等については、なお従前の例による。

The provisions of Article 44-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第四十四条の二第一項及び第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、法人が施行日前に取得等をしたに規定する特定事業継続力強化設備等については、なお従前の例による。

With regard to the application of the provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation 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 that paragraph 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新租税特別措置法第四十四条の二第一項の規定の適用については、同項中「」とあるのは、「」とする。

With regard to 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. on or before December 31, 2021, the provisions of (limited to the part concerning ) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas" in the first column of is deemed to be replaced with "Former Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas as of March 31, 2021".

法人が令和三年十二月三十一日以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、（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、の第一欄中「過疎地域自立促進特別措置法」とあるのは、「令和三年三月三十一日における旧過疎地域自立促進特別措置法」とする。

The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of of the table in that paragraph 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.

新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項の表の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。

With regard to the application of the provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第四十五条第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「」とする。

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 concerning of the table in ) remain in force. In this case, the phrase "consolidated business year" in is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in prior to the amendment by the provisions of )", and the phrase "" with " prior to the amendment by the provisions of , which is to remain in force pursuant to the provisions of Article 66, paragraph (7) 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「連結事業年度」とあるのは「連結事業年度（の規定による改正前のに規定する連結事業年度をいう。）」と、「」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十六条第七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。

With regard to the application of the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset".

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第五十二条の二の規定の適用については、同条第一項中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。

With regard to the application of the provisions of Article 53 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第五十三条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。

Supplementary Provisions, Article 51Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations

第五十一条（法人の農業経営基盤強化準備金に関する経過措置）

The provisions of Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before that date.

新租税特別措置法第六十一条の二第一項の規定は、法人の令和四年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した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 52Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations

第五十二条（法人の資産の譲渡の場合の課税の特例に関する経過措置）

The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

新租税特別措置法第六十五条の四第一項（第三号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

In the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective 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.

法人が施行日前にの表の又はの上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項において同じ。）をしたこれらの号の下欄に掲げる資産又は施行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については、なお従前の例による。

Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.

第五十三条（株式等を対価とする株式の譲渡に係る所得の計算の特例に関する経過措置）

The provisions of Article 66-2-2 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.

新租税特別措置法第六十六条の二の二の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。

Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring

第五十四条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例に関する経過措置）

The provisions then in force continue to govern a transfer of shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in under a special business restructuring plan prescribed in pertaining to the certification prescribed in that was obtained before the Effective Date.

施行日前に受けたに規定する認定に係るに規定する特別事業再編計画に係るに規定する特別事業再編によるに規定する株式等の譲渡については、なお従前の例による。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.

第五十五条（対象純支払利子等に係る課税の特例に関する経過措置）

The provisions of Article 66-5-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after March 31, 2021, and the provisions then in force continue to govern corporation tax for business years of a corporation ending before that date.

新租税特別措置法第六十六条の五の二の規定は、法人の令和三年三月三十一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した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 56Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Pertaining to Foreign Affiliated Companies

第五十六条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置）

The provisions of Article 66-8 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.

新租税特別措置法第六十六条の八の規定は、内国法人の施行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租税特別措置法第六十六条の八第一項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、内国法人の施行日前に開始した事業年度において外国法人から受けた同項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 66-9-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.

新租税特別措置法第六十六条の九の四の規定は、内国法人の施行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租税特別措置法第六十六条の九の四第一項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、内国法人の施行日前に開始した事業年度において外国法人から受けた同項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 57Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations

第五十七条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置）

The provisions of of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the amending provisions listed in Article 1, item (xv), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to the amount of donations prescribed in of the New Corporation Tax Act that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in of the Former Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of prior to the amendment by the provisions of that a corporation made before the Effective Date.

の規定（附則第一条第十五号イに掲げる改正規定を除く。以下この条において同じ。）による改正後のの規定により読み替えて適用するの規定は、法人が施行日以後に支出するに規定する寄附金の額について適用し、法人が施行日前に支出した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に規定する寄附金の額については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation in the Case of Making a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity

第五十八条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 66-13, paragraph (1) 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 the day before the date specified in item (x) of that Article, the phrase "" in that paragraph is deemed to be replaced with "".

附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第六十六条の十三第一項の規定の適用については、同項中「」とあるのは、「」とする。

Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Foreign Corporations

第五十九条（外国法人である外国組合員に対する課税の特例に関する経過措置）

A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in has been made, and a return of change prescribed in has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation (referred to as a "special application return" in paragraph (3)) that was submitted on the Effective Date.

施行日前に提出されたにおいて準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（当該特例適用申告書又は当該特例適用申告書につき提出されたにおいて準用するに規定する変更申告書の提出後にに規定する変更をした場合において、その変更をした日以後施行日の前日までにに規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（第三項において「特例適用申告書」という。）とみなす。

The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.

新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十項の規定により読み替えられた租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、において準用するに規定する変更をした日が施行日前である場合については、なお従前の例による。

The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in Article 41-21, paragraph (11) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.

新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。

Supplementary Provisions, Article 60Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Highly Energy-Saving Equipment, etc.

第六十条（連結法人が高度省エネルギー増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 then in force continue to govern highly energy-saving equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, which falls under a corporation listed in any of the items of Article 44 of the Supplementary Provisions, acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.

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高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）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で、附則第四十四条各号に掲げる法人に該当するものが施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。

Supplementary Provisions, Article 61Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.

第六十一条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, 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 that has a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured 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施行日前に取得又は製作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 62Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa

第六十二条（連結法人が沖縄の特定地域において工業用機械等を取得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 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation that has 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 industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has 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工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工業用機械等については、なお従前の例による。

Supplementary Provisions, Article 63Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment

第六十三条（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 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 that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed 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 Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Specified Management Improvement Equipment, etc.

第六十四条（中小連結法人が特定経営力向上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 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation that has 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 management improvement equipment, etc. prescribed in prior to the amendment by the provisions of that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.

の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後のの規定は、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経営力向上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の規定による改正前のに規定する特定経営力向上設備等については、なお従前の例による。

Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations

第六十五条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置）

With regard to the application of the provisions of Article 68-15-8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions of listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table.

and (xvi) the provisions of : the total of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that remains undeducted even after the deduction under the provisions of , the total of the amounts obtained by deducting, from the maximum tax credit for deferred assets prescribed in , the amount that remains undeducted even after the deduction under the provisions of , or the total of the amounts obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in , the amount that remains undeducted even after the deduction under the provisions of , respectively (xvii) beyond what is listed in , provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items(xvi) beyond what is listed in , provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items
, or or

施行日から附則第一条第十号に定める日の前日までの間におけるの規定の適用については、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

及び十六　の規定　それぞれに規定する税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額の合計額、に規定する繰延資産税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額の合計額又はに規定する生産工程効率化等設備等税額控除限度額のうちの規定による控除をしても控除しきれない金額を控除した金額の合計額 十七　に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額十六　に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額
、又は又は

Supplementary Provisions, Article 66Transitional Measures Concerning Depreciation of Consolidated Corporations

第六十六条（連結法人の減価償却に関する経過措置）

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 that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) 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 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation that has 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 substitute assets for disaster-damaged assets, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has 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被災代替資産等について適用し、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等をしたに規定する被災代替資産等については、なお従前の例による。

The provisions of Article 68-20, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation that has 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 business continuity enhancement equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

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が施行日以後に取得等をするに規定する特定事業継続力強化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等をしたに規定する特定事業継続力強化設備等については、なお従前の例による。

With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation 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 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の適用については、中「」とあるのは、「」とする。

With regard to 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 that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. on or before December 31, 2021, the provisions of of the Former Act on Special Measures Concerning Taxation (limited to the part concerning ) remain in force. In this case, the phrase "" in is deemed to be replaced with " prior to the amendment by the provisions of , which is to remain in force pursuant to the provisions of Article 50, paragraph (5) 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令和三年十二月三十一日以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、（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（令和三年法律第十一号）附則第五十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の規定による改正前の」とする。

The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has 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 that has 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新租税特別措置法第四十五条第一項の表の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。

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 that has 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 concerning of the table in ) remain in force. In this case, the phrase "" in the left-hand column of is deemed to be replaced with " prior to the amendment by the provisions of , which is to remain in force pursuant to the provisions of Article 50, paragraph (8) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "" in with " of the Former 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、の上欄中「」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十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租税特別措置法（次項において「旧効力措置法」という。）」と、中「」とあるのは「」とする。

With regard to the application of the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "a depreciable asset or deferred asset," in is deemed to be replaced with "a depreciable asset".

施行日から附則第一条第十号に定める日の前日までの間におけるの規定の適用については、中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。

With regard to the application of the provisions of Article 68-42 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of a deferred asset, out of" in is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".

施行日から附則第一条第十号に定める日の前日までの間におけるの規定の適用については、中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。

Supplementary Provisions, Article 67Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Consolidated Corporations

第六十七条（連結法人の農業経営基盤強化準備金に関する経過措置）

The provisions of Article 68-64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning 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の令和四年四月一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同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 68Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Consolidated Corporations

第六十八条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置）

The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

（新租税特別措置法第六十五条の四第一項第三号に係る部分に限る。）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行うに規定する土地等の譲渡に係る法人税について適用し、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行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

In the case where a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective 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.

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の表の又はの上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項において同じ。）をしたこれらの号の下欄に掲げる資産又は施行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については、なお従前の例による。

Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.

第六十九条（株式等を対価とする株式の譲渡に係る連結所得の計算の特例に関する経過措置）

The provisions of Article 68-86 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in that is carried out on or after the Effective Date.

の規定は、施行日以後に行われるに規定する株式交付について適用する。

Supplementary Provisions, Article 70Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring

第七十条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る連結所得の計算の特例に関する経過措置）

The provisions then in force continue to govern a transfer of shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in under a special business restructuring plan prescribed in pertaining to the certification prescribed in that was obtained before the Effective Date.

施行日前に受けたに規定する認定に係るに規定する特別事業再編計画に係るに規定する特別事業再編によるに規定する株式等の譲渡については、なお従前の例による。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations

第七十一条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置）

The provisions of Article 68-89-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation (meaning the consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article and the following Article) for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act ends on or after March 31, 2021, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph ended before that date.

の規定は、連結法人（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をいう。以下この条及び次条において同じ。）の法人税法第十五条の二第一項に規定する連結親法人事業年度が令和三年三月三十一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し、連結法人の同項に規定する連結親法人事業年度が同日前に終了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 72Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Consolidated Corporations Pertaining to Foreign Affiliated Companies

第七十二条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置）

The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.

の規定は、連結法人の施行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、連結法人の施行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 68-93-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.

の規定は、連結法人の施行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、連結法人の施行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 73Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations by Consolidated Corporations to Certified Specified Nonprofit Corporations, etc.

第七十三条（連結法人の認定特定非営利活動法人等に対する寄附金の損金算入の特例に関する経過措置）

The provisions of as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in as applied with the replacement of terms pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

の規定により読み替えて適用するの規定は、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支出するに規定する寄附金の額について適用し、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支出したの規定により読み替えて適用するに規定する寄附金の額については、なお従前の例による。

Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation in the Case Where a Consolidated Corporation Makes a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity

第七十四条（連結法人が特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置）

With regard to the application of the provisions of Article 68-98, paragraph (1) 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 the day before the date specified in item (x) of that Article, 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同条第十号に定める日の前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 75Transitional Measures Concerning Special Provisions on Gift Tax

第七十五条（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 paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2021, 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 item (i) of that paragraph acquired by gift before that date.

新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が令和三年一月一日以後に贈与により取得をする同項第五号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。

The provisions of Article 70-2-2, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a return for tax exemption of education funds prescribed in paragraph (2), item (iii) of that Article or a statement of additional tax-exempt education funds prescribed in paragraph (4) of that Article.

新租税特別措置法第七十条の二の二第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う同項に規定する電磁的方法による同条第二項第三号に規定する教育資金非課税申告書又は同条第四項に規定する追加教育資金非課税申告書に記載すべき事項の提供について適用する。

In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in , deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in , or purchased securities at a business office or similar place of a financial instruments business operator prescribed in with monies, etc. prescribed in acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of with regard to the value of that beneficial interest in a trust, money or monies, etc., the notification under the provisions of pertaining to the death of that donor (excluding that notification in the case where, on or after the Effective Date, that individual has acquired that beneficial interest in a trust, money or monies, etc. pertaining to the application of the provisions of the main clause of Article 70-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation by an act of that donor or by a written gift from that donor), and inheritance tax on the remaining managed balance prescribed in of the Former Act on Special Measures Concerning Taxation (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).

施行日前に個人がに規定する贈与者の行為によりに規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭をに規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得したに規定する金銭等でに規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について本文の規定の適用を受けたときにおける当該贈与者の死亡に係るの規定による届出（施行日以後に当該個人が当該贈与者の行為又は当該贈与者からの書面による贈与により新租税特別措置法第七十条の二の二第一項本文の規定の適用に係る当該信託受益権、金銭又は金銭等を取得している場合における当該届出を除く。）及びに規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。

The provisions of Article 70-2-3, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in a tax exemption return for marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation or a statement of additional tax-exempt marriage and child-rearing funds prescribed in paragraph (4) of that Article.

新租税特別措置法第七十条の二の三第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う新租税特別措置法第七十条の二の二第七項に規定する電磁的方法による新租税特別措置法第七十条の二の三第二項第三号に規定する結婚・子育て資金非課税申告書又は同条第四項に規定する追加結婚・子育て資金非課税申告書に記載すべき事項の提供について適用する。

In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in , deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in , or purchased securities at a business office or similar place of a financial instruments business operator prescribed in with monies, etc. prescribed in acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of with regard to the value of that beneficial interest in a trust, money or monies, etc., inheritance tax on the remaining managed balance prescribed in pertaining to the death of that donor (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).

施行日前に個人がに規定する贈与者の行為によりに規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭をに規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得したに規定する金銭等でに規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について本文の規定の適用を受けたときにおける当該贈与者の死亡に係るに規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。

Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Registration and License Tax

第七十六条（登録免許税の特例に関する経過措置）

With regard to the application of the provisions of Article 80, paragraphs (1) and (2) 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 the day before the date specified in item (x) of that Article, the phrase "" in paragraph (1) of that Article is deemed to be replaced with "", and the phrase "" in paragraph (2) of that Article with "".

附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第八十条第一項及び第二項の規定の適用については、同条第一項中「」とあるのは「」と、同条第二項中「」とあるのは「」とする。

With regard to the application of the provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in , the phrase "Article 15" in that paragraph is deemed to be replaced with "Article 14".

附則第一条第十六号に定める日の前日までの間における新租税特別措置法第八十条第一項の規定の適用については、同項中「第十五条」とあるのは、「第十四条」とする。

With regard to the application of the provisions of Article 80-3 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in , the phrase "Article 12-2, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 11-2, paragraph (1)", and the phrase "" with "".

附則第一条第十七号に定める日の前日までの間における新租税特別措置法第八十条の三の規定の適用については、同条第一項中「第十二条の二第一項」とあるのは「第十一条の二第一項」と、「」とあるのは「」とする。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on the Liquor Tax Rate for Beer

第七十七条（ビールに係る酒税の税率の特例に関する経過措置）

With regard to the application of the provisions of Article 87-4, paragraph (1) (including the case where it is applied with the replacement of terms pursuant to the provisions of ) and paragraph (3) (including the case where it is applied with the replacement of terms pursuant to the provisions of ) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor production site during the period from the Effective Date to March 31, 2023, the phrase "" in those provisions is deemed to be replaced with "".

施行日から令和五年三月三十一日までの間に酒類の製造場から移出されるビールに係る新租税特別措置法第八十七条の四第一項（の規定により読み替えて適用される場合を含む。）及び（の規定により読み替えて適用される場合を含む。）の規定の適用については、これらの規定中「」とあるのは、「」とする。

Supplementary Provisions, Article 78Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops

第七十八条（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 (11) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the statutory due date for filing a return prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory due date for filing a return pursuant to the provisions of Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, being the day on which that return is filed) arrives on or after January 1, 2022.

新租税特別措置法第八十七条の六第十一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する酒税について適用する。

Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on the Tobacco Tax Rate

第七十九条（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, 2021.

令和三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 80Transitional Measures Concerning Special Provisions on Aviation Fuel Tax

第八十条（航空機燃料税の特例に関する経過措置）

The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.

施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。

Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in , or of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in each of those items is deemed to have been loaded onto that aircraft.

新租税特別措置法第九十条の八に規定する航空機が施行日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に、又はに規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、初回航行時に、当該航空機が初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。

Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.

前二項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax

第八十一条（自動車重量税の特例に関する経過措置）

The provisions then in force continue to govern the application of the provisions of of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation) to which the provisions of of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2021.

令和三年五月一日前にの規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。）に係るの規定の適用については、なお従前の例による。

Supplementary Provisions, Article 131Transitional Measures Concerning Penal Provisions

第百三十一条（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; hereinafter the same applies 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 and in the cases where provisions remain in force 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並びに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及びこの附則の規定によりなおその効力を有す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 132Delegation to Cabinet Order

第百三十二条（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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