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 Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in that paragraph has been made, and a return of change prescribed in that paragraph 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旧租税特別措置法第四十一条の二十一第九項に規定する変更申告書の提出後に同項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同項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 Article 41-21, paragraph (9) 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、旧租税特別措置法第四十一条の二十一第九項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 Article 42-5, paragraph (1) 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旧租税特別措置法第四十二条の五第一項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 Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: out of the depreciable assets specified in that item (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 Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation);
旧租税特別措置法第四十二条の五第一項第一号に掲げる法人 同号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（旧租税特別措置法第四十二条の五第一項第一号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 Article 46, paragraph (1) of the Act on the Rational Use of Energy for which it obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 47, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);
施行日前にエネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 旧租税特別措置法第四十二条の五第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項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 Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 118, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the shipper-collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper-collaborative energy conservation plan as a result of that change).
施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 旧租税特別措置法第四十二条の五第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項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 Article 42-6, paragraph (1) 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旧租税特別措置法第四十二条の六第一項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 Article 42-9, paragraph (1) 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旧租税特別措置法第四十二条の九第一項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 "Article 42-12-5-2, paragraph (1)".
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、「第四十二条の十二の五の二第一項」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 Article 42-12-3, paragraph (1) 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旧租税特別措置法第四十二条の十二の三第一項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 Article 7 (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 Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation acquired, manufactured or constructed before the Effective Date.
第七条の規定（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第七条の規定による改正前の租税特別措置法第四十二条の十二の四第一項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 (xvii) | (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) | , item (xv) or item (xvi) | or item (xv) |
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第十七号 | 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 | 、第十五号又は第十六号 | 又は第十五号 |