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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, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the following provisions: December 1, 2025;

次に掲げる規定　令和七年十二月一日

Omitted

略

the provisions in amending and adding one Article after , and the provisions of Article 32 and Article 37-2 (excluding paragraph (2)) of the Supplementary Provisions;

中の改正規定及びの次に一条を加える改正規定並びに附則第三十二条及び第三十七条の二（第二項を除く。）の規定

the following provisions: January 1, 2026;

次に掲げる規定　令和八年一月一日

Omitted

略

the provisions in amending , amending , amending , amending , amending , amending , amending , , and and , , and , amending , and , amending , adding one Article after and amending (excluding the part concerning and the part concerning and ), and the provisions of Articles 36 and 37 and Article 37-2, paragraph (2) 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、、、及び並びに、、及びの改正規定、、及びの改正規定、の改正規定、の次に一条を加える改正規定並びにの改正規定（に係る部分並びに及びに係る部分を除く。）並びに附則第三十六条、第三十七条及び第三十七条の二第二項の規定

the following provisions: April 1, 2026;

次に掲げる規定　令和八年四月一日

Omitted

略

the provisions in amending (excluding the part replacing "March 31, 2025" with "March 31, 2028"), amending (excluding the part in replacing "March 31, 2025" with "March 31, 2027"), amending , amending , amending , amending , amending (excluding the part in replacing "March 31, 2025" with "March 31, 2028" and the part in replacing "March 31, 2025" with "March 31, 2028"), amending (excluding the part in replacing "March 31, 2025" with "March 31, 2027"), amending , amending , amending and amending , and the provisions of Articles 29, 30 and 33, Article 34, paragraph (2), Articles 48 and 49, and Articles 58 through 60 of the Supplementary Provisions;

中の改正規定（「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）、の改正規定（中「令和七年三月三十一日」を「令和九年三月三十一日」に改める部分を除く。）、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（中「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分及び中「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）、の改正規定（中「令和七年三月三十一日」を「令和九年三月三十一日」に改める部分を除く。）、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二十九条、第三十条、第三十三条、第三十四条第二項、第四十八条、第四十九条及び第五十八条から第六十条までの規定

the following provisions: November 1, 2026;

次に掲げる規定　令和八年十一月一日

Omitted

略

the provisions in amending and amending (excluding the part in replacing "business operator" with "preserved by the business operator", the part replacing "liquor manufacturer'" with "preserved by the liquor manufacturer'", and the part replacing "the phrase 'consumption tax' is deemed to be replaced with '" with "the phrase 'of this Act and other Acts concerning consumption tax (including orders based on them)' is deemed to be replaced with 'by Order of the Ministry of Finance', the phrase 'that business operator' with 'that liquor manufacturer', and the phrase 'concerning consumption tax' with 'concerning"), and the provisions of and of the Supplementary Provisions;

中の改正規定及びの改正規定（中「事業者」を「事業者により保存され」に改める部分、「酒類製造者」」を「酒類製造者により保存され」」に改める部分及び「消費税」とあるのは「」を「この法律その他の消費税に関する法律（これらに基づく命令を含む。）の」とあるのは「財務省令で」と、「当該事業者」とあるのは「当該酒類製造者」と、「関し消費税」とあるのは「関し」に改める部分を除く。）並びに及びの規定

the following provisions: January 1, 2027;

次に掲げる規定　令和九年一月一日

Omitted

略

the provisions in amending and amending (limited to the part replacing "business operator" with "preserved by the business operator", the part replacing "liquor manufacturer'" with "preserved by the liquor manufacturer'", and the part replacing "the phrase 'consumption tax' is deemed to be replaced with '" with "the phrase 'of this Act and other Acts concerning consumption tax (including orders based on them)' is deemed to be replaced with 'by Order of the Ministry of Finance', the phrase 'that business operator' with 'that liquor manufacturer', and the phrase 'concerning consumption tax' with 'concerning"), and the provisions of , and of the Supplementary Provisions;

中の改正規定及びの改正規定（「事業者」を「事業者により保存され」に改める部分、「酒類製造者」」を「酒類製造者により保存され」」に改める部分及び「消費税」とあるのは「」を「この法律その他の消費税に関する法律（これらに基づく命令を含む。）の」とあるのは「財務省令で」と、「当該事業者」とあるのは「当該酒類製造者」と、「関し消費税」とあるのは「関し」に改める部分に限る。）並びに、及びの規定

Omitted

略

the provisions in amending (excluding the part replacing "'certification" with "'specified certification", the part replacing "March 31, 2025" with "March 31, 2027", "that is ..., and" with "limited to that ...) that falls under ..., out of those" and "to the certification" with "to the specified certification", and the part replacing "limited to ...) that falls under ..., out of those ... Cabinet Order" with "(... Cabinet Order" and "those (hereinafter" with "limited to those; hereinafter"), amending (excluding the part adding "(Act No. 98 of 2013)" after " ... granted", the part replacing "its ... " with "including a certified environmental burden reduction business operator prescribed in ), whose ... " and "concerning" with "(hereinafter referred to in as 'business adaptation for reducing environmental load through energy use') concerning", the part replacing "prescribed in that is carried out" with "that is carried out" and deleting "(hereinafter referred to in as 'business adaptation for reducing environmental load through energy use')", the part replacing "limited to ...; " with "(", and the part replacing ", if the individual does not receive the application of the provisions of for that production process efficiency improvement equipment, etc., the year of commencement of use" with "(excluding the case where it is put to use for lending; the same applies in ), the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued; referred to in as the 'year of commencement of use')" and "amount; " with "amount; "), amending (limited to the part replacing "the certification under " with "specified certification", "the date of the certification" with "the date of the specified certification" and "certified energy-use environmental burden reduction business adaptation plan" with "specified certified energy-use environmental burden reduction business adaptation plan"), amending (limited to the part adding "including, where the certification under , , or has been obtained for a plan listed in any of the items of , that certification;" after "certification (", the part replacing " ... obtained" with "the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. ... obtained", and the part replacing ", the plan after the change" with "the plan after the change, and a plan listed in any of the items of (where a certification of a change under the provisions of , or under the provisions of as applied mutatis mutandis pursuant to , or , has been granted, the plan after the change"), amending (excluding the part replacing "its ... " with "including a certified environmental burden reduction business operator prescribed in ), whose ... " and "concerning" with "(hereinafter referred to in as 'business adaptation for reducing environmental load through energy use') concerning", the part replacing "prescribed in that is carried out" with "that is carried out" and deleting "(hereinafter referred to in as 'business adaptation for reducing environmental load through energy use')", the part replacing "limited to ...; " with "(", and the part replacing ", if the corporation does not receive the application of the provisions of for that production process efficiency improvement equipment, etc., the business year of commencement of use" with "(excluding the case where it is put to use for lending; the same applies in ), the business year that includes the day on which it was put to use for the business (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation; referred to in as the 'business year of commencement of use')" and "amount; " with "amount; "), amending (limited to the part replacing "the certification under " with "specified certification", "the date of the certification" with "the date of the specified certification" and "certified energy-use environmental burden reduction business adaptation plan" with "specified certified energy-use environmental burden reduction business adaptation plan"), amending (excluding the part replacing "" with "" and "" with "", and the part replacing "" with "", ", or or " with "", "" with "" and "" with "") and amending : the date on which the comes into effect;

中の改正規定（「「認定」を「「特定認定」に改める部分、「令和七年三月三十一日」を「令和九年三月三十一日」に、「もので、」を「ものに限る。）に該当するもののうち」に、「認定に」を「特定認定に」に改める部分及び「に限る。）に該当するもののうち政令」を「（政令」に、「もの（以下」を「ものに限る。以下」に改める部分を除く。）、の改正規定（「された産業競争力強化法」の下に「（）」を加える部分、「その同条第二項」を「食品等の持続的な供給を実現するための食品等事業者によるに規定する認定環境負荷低減事業者を含む。）のうちその」に、「に関する」を「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関する」に改める部分、「行うに規定する」を「行う」に改め、「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）」を削る部分、「に限る。」を「（」に改める部分及び「において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年」を「（貸付けの用に供した場合を除く。において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。において「供用年」という。）」に、「金額。」を「金額。」に改める部分を除く。）、の改正規定（「の認定」を「特定認定」に、「認定の日」を「特定認定の日」に、「認定エネルギー利用環境負荷低減事業適応計画」を「特定認定エネルギー利用環境負荷低減事業適応計画」に改める部分に限る。）、の改正規定（「認定（」の下に「食品等の持続的な供給を実現するための食品等事業者による各号に掲げる計画につき、、又はの認定を受けた場合における当該認定を含む。」を加える部分、「受けた」を「受けた中小企業等経営強化法」に改める部分及び「、その変更後」を「その変更後のものとし、食品等の持続的な供給を実現するための食品等事業者による各号に掲げる計画（の規定又は、若しくはにおいて準用するの規定による変更の認定があつたときは、その変更後」に改める部分に限る。）、の改正規定（「その」を「食品等の持続的な供給を実現するための食品等事業者によるに規定する認定環境負荷低減事業者を含む。）のうちその」に、「に関する」を「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関する」に改める部分、「行うに規定する」を「行う」に改め、「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）」を削る部分、「に限る。」を「（」に改める部分及び「において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年度」を「（貸付けの用に供した場合を除く。において同じ。）には、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。において「供用年度」という。）」に、「金額。」を「金額。」に改める部分を除く。）、の改正規定（「の認定」を「特定認定」に、「認定の日」を「特定認定の日」に、「認定エネルギー利用環境負荷低減事業適応計画」を「特定認定エネルギー利用環境負荷低減事業適応計画」に改める部分に限る。）、の改正規定（「」を「」に、「」を「」に改める部分及び「」を「」に、「第一項、、又は」を「」に、「」を「」に、「」を「」に改める部分を除く。）及びの改正規定　の施行の日

the provisions in amending and the provisions of Article 34, paragraph (1) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定及び附則第三十四条第一項の規定　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 and amending ;

中の改正規定及びの改正規定

the provisions in adding one Article after : the date on which the comes into effect.

中の次に一条を加える改正規定　の施行の日

Supplementary Provisions, Article 25Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects

第二十五条（地域経済牽引事業の促進区域内において特定事業用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 10-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in prior to the amendment by the provisions of (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第十条の四第一項の規定は、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事業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をしたの規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）に規定する特定事業用機械等については、なお従前の例による。

Supplementary Provisions, Article 26Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired

第二十六条（認定特定高度情報通信技術活用設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

The provisions then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

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認定特定高度情報通信技術活用設備については、なお従前の例による。

Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Adaptation Equipment Is Acquired, etc.

第二十七条（事業適応設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

The provisions then in force continue to govern information technology business adaptation equipment prescribed in and of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

個人が施行日前に取得又は製作をした及びに規定する情報技術事業適応設備については、なお従前の例による。

The provisions then in force continue to govern business adaptation deferred assets prescribed in and of the Former Act on Special Measures Concerning Taxation pertaining to expenses that an individual paid before the Effective Date.

個人が施行日前に支出した費用に係る及びに規定する事業適応繰延資産については、なお従前の例による。

With regard to the application of the provisions of Article 10-5-5, 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 (xiii) of the Supplementary Provisions, the phrase "(including a certified environmental burden reduction business operator prescribed in ), whose certified business adaptation plan prescribed in " in that paragraph is deemed to be replaced with ", whose certified business adaptation plan prescribed in ".

施行日から附則第一条第十三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五の五第一項の規定の適用については、同項中「（食品等の持続的な供給を実現するための食品等事業者によるに規定する認定環境負荷低減事業者を含む。）のうちその」とあるのは、「のうちその」とする。

Supplementary Provisions, Article 28Transitional Measures Concerning Depreciation by Individuals

第二十八条（個人の減価償却に関する経過措置）

The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) 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 of which an individual made an acquisition, etc. before the Effective Date.

新租税特別措置法第十一条の三第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同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。

The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. 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 of which an individual made an acquisition, etc. before the Effective Date.

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に規定する工業用機械等について適用し、個人が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

Supplementary Provisions, Article 29Transitional Measures Concerning the Reserve for Exploration

第二十九条（探鉱準備金に関する経過措置）

The provisions of Article 22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years.

新租税特別措置法第二十二条第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 30Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base, etc.

第三十条（農業経営基盤強化準備金等に関する経過措置）

The provisions of Article 24-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to an acquisition, etc. prescribed in that item of agricultural land or specified agricultural machinery, etc. prescribed in that item that an individual makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that an individual made before that date.

新租税特別措置法第二十四条の二第三項（第二号に係る部分に限る。）の規定は、個人が令和八年四月一日以後にする同号に規定する農用地又は特定農業用機械等の同号に規定する取得等について適用し、個人が同日前にしたに規定する農用地等のに規定する取得等については、なお従前の例による。

The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that an individual acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired before that date.

新租税特別措置法第二十四条の三第一項の規定は、個人が令和八年四月一日以後に取得をする同項に規定する農用地について適用し、個人が同日前に取得をしたに規定する農用地については、なお従前の例による。

Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.

第三十二条（家内労働者等の事業所得等の所得計算の特例に関する経過措置）

The provisions of Article 27 of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and earlier years.

新租税特別措置法第二十七条の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。

A person who, before December 1, 2025, filed a final return under the provisions of Article 125 or Article 127 of the Income Tax Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2025, and a person who, before that date, received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for 2025, may, where the application of the provisions of Article 27 of the New Act on Special Measures Concerning Taxation causes a change in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph was made for those matters before that date, the matters after the reassessment), file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within five years from that date.

令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第二十七条の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。

Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.

第三十三条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）

The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026.

新租税特別措置法第三十七条の十第四項（第四号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。

Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.

第三十四条（上場株式等に係る譲渡所得等の課税の特例に関する経過措置）

The provisions of Article 37-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (xiii)) apply to income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in that paragraph made before that date.

新租税特別措置法第三十七条の十一（第二項第十三号に係る部分に限る。）の規定は、租税特別措置法第三十七条の十一第一項の居住者又は恒久的施設を有する非居住者が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得について適用し、同項の居住者又は恒久的施設を有する非居住者が同日前に行ったに規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得については、なお従前の例による。

The provisions of Article 37-11, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026.

新租税特別措置法第三十七条の十一第四項（第三号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。

Supplementary Provisions, Article 35Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account

第三十五条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）

The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vi)) apply to specified cumulative investment listed shares, etc. prescribed in that item that are acquired on or after the Effective Date under a cumulative investment contract prescribed in that item, and the provisions then in force continue to govern specified cumulative investment listed shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date under a cumulative investment contract prescribed in .

新租税特別措置法第三十七条の十四（第五項第六号に係る部分に限る。）の規定は、施行日以後に同号に規定する累積投資契約により取得する同号に規定する特定累積投資上場株式等について適用し、施行日前にに規定する累積投資契約により取得したに規定する特定累積投資上場株式等については、なお従前の例による。

The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vii), (b) and (c)) apply in the case where, on or after the Effective Date, a written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation, a written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph or a document specified by Order of the Ministry of Finance prescribed in Article 37-14, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation is submitted, the case where a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation is submitted with the matters stated in the written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation or the particulars of the written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means prescribed in that item, and the provisions then in force continue to govern the case where, before the Effective Date, that written notice of account closure, that written notice of closure of a tax-exempt account or a document specified by Order of the Ministry of Finance prescribed in of the Former Act on Special Measures Concerning Taxation was submitted, the case where a written notification of opening of a tax-exempt account prescribed in was submitted with those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account were provided by electronic or magnetic means prescribed in .

新租税特別措置法第三十七条の十四（第五項第七号ロ及びハに係る部分に限る。）の規定は、施行日以後に、租税特別措置法第三十七条の十四第五項第九号に規定する勘定廃止通知書、同項第十号に規定する非課税口座廃止通知書若しくは新租税特別措置法第三十七条の十四第五項第七号ロに規定する財務省令で定める書類が提出される場合、租税特別措置法第三十七条の十四第五項第九号に規定する勘定廃止通知書記載事項若しくは同項第十号に規定する非課税口座廃止通知書記載事項の記載がされて新租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座開設届出書の提出がされる場合又は同号に規定する電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされる場合について適用し、施行日前に、当該勘定廃止通知書、当該非課税口座廃止通知書若しくはロに規定する財務省令で定める書類が提出された場合、当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の記載がされてに規定する非課税口座開設届出書の提出がされた場合又はに規定する電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされた場合については、なお従前の例による。

The provisions of Article 37-14, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article that is submitted as prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account prescribed in of the Former Act on Special Measures Concerning Taxation that was submitted as prescribed in before the Effective Date.

新租税特別措置法第三十七条の十四第十二項の規定は、施行日以後に同条第五項第一号に規定する提出をする同号に規定する非課税口座開設届出書について適用し、施行日前にに規定する提出をしたに規定する非課税口座開設届出書については、なお従前の例による。

The provisions of Article 37-14, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notice of account closure, etc. prescribed in that paragraph that is submitted or provided on or after the Effective Date.

新租税特別措置法第三十七条の十四第二十二項の規定は、施行日以後に提出又は提供をする同項に規定する勘定廃止通知等について適用する。

Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation of Income, etc. Pertaining to Foreign Affiliated Companies of Residents

第三十六条（居住者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 40-4, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for 2026 and each subsequent year of a resident listed in any of the items of paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident listed in any of the items of of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in and the partially taxable amount of a financial subsidiary, etc. prescribed in pertaining to that amount of partially applicable income of a financial subsidiary, etc.

新租税特別措置法第四十条の四第一項、第六項、第八項及び第十一項の規定は、同条第一項各号に掲げる居住者の令和八年分以後の各年分に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の令和七年十一月一日以後に終了する事業年度に係るものに限る。）について適用し、各号に掲げる居住者の令和七年分以前の各年分に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する金融子会社等部分課税対象金額については、なお従前の例による。

With regard to the former amount of applicable income, etc. for 2025 and each earlier year of a resident listed in any of the items of of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in and the partially taxable amount of a financial subsidiary, etc. prescribed in pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in pertaining to that resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.

各号に掲げる居住者の令和七年分以前の各年分に係る旧適用対象金額等（に規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する金融子会社等部分課税対象金額をいい、当該居住者に係るに規定する外国関係会社の令和七年九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第四十条の四の規定を適用することができる。

The provisions of Article 40-7, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for 2026 and each subsequent year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in and the partially taxable amount of a finance-related corporation prescribed in pertaining to that amount of partially applicable income of a finance-related corporation.

新租税特別措置法第四十条の七第一項、第六項、第八項及び第十一項の規定は、同条第一項に規定する特殊関係株主等である居住者の令和八年分以後の各年分に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該居住者に係る同条第一項に規定する外国関係法人の令和七年十一月一日以後に終了する事業年度に係るものに限る。）について適用し、に規定する特殊関係株主等である居住者の令和七年分以前の各年分に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する金融関係法人部分課税対象金額については、なお従前の例による。

With regard to the former amount of applicable income, etc. for 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in and the partially taxable amount of a finance-related corporation prescribed in pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in pertaining to that resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.

に規定する特殊関係株主等である居住者の令和七年分以前の各年分に係る旧適用対象金額等（に規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する金融関係法人部分課税対象金額をいい、当該居住者に係るに規定する外国関係法人の令和七年九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第四十条の七の規定を適用することができる。

Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction

第三十七条（公的年金等控除の最低控除額等の特例に関する経過措置）

The provisions of of the New Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. to be paid on or after January 1, 2026, and the provisions then in force continue to govern public pensions, etc. to be paid before that date.

新租税特別措置法第四十一条の十五の三第二項第一号の規定により読み替えられたの規定は、令和八年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等については、なお従前の例による。

Supplementary Provisions, Article 37-2Transitional Measures Concerning Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward

第三十七条の二（令和七年分以後の各年分の基礎控除等の特例に関する経過措置）

The provisions of of the New Income Tax Act (limited to the part pertaining to ) as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to salary, etc. to be paid in 2025 the last payment of which is made on or after December 1, 2025, and the provisions then in force continue to govern salary, etc. to be paid in 2025 the last payment of which is made before December 1, 2025.

新租税特別措置法第四十一条の十六の二第二項の規定により読み替えられた（ヘに係る部分に限る。）の規定は、令和七年中に支払うべき給与等でその最後に支払をする日が同年十二月一日以後であるものについて適用し、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。

The provisions of of the New Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation and the provisions of Article 41-15-3 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. to be paid on or after January 1, 2026, and the provisions then in force continue to govern public pensions, etc. to be paid before that date.

新租税特別措置法第四十一条の十六の二第三項又は第四項の規定により読み替えられたの規定及び新租税特別措置法第四十一条の十五の三の規定は、令和八年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等については、なお従前の例による。

A person who, before December 1, 2025, filed a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for 2025, and a person who, before that date, received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for 2025, may, where the application of the provisions of Article 41-16-2, paragraph (1) of the New Act on Special Measures Concerning Taxation causes a change in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph was made for those matters before that date, the matters after the reassessment), file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within five years from that date.

令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第四十一条の十六の二第一項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。

Supplementary Provisions, Article 38Transitional Measures Concerning the Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out

第三十八条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41-19-3, paragraph (18) of the New Act on Special Measures Concerning Taxation apply in the case where a special eligible individual referred to in that paragraph carries out covered child-rearing renovation work, etc. prescribed in paragraph (7) of that Article and, on or after January 1, 2025, uses the house as the individual's residence as provided in that paragraph.

新租税特別措置法第四十一条の十九の三第十八項の規定は、同項の特例対象個人が同条第七項に規定する対象子育て対応改修工事等をして令和七年一月一日以後に同項の定めるところにより居住の用に供する場合について適用する。

Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.

第三十九条（中小企業者等の法人税率の特例に関する経過措置）

The provisions of Article 42-3-2 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 52 of the Supplementary Provisions) beginning on or after the Effective Date (excluding, among the business years of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in item (x)-5 of that paragraph) beginning on or after the Effective Date, business years beginning within the period of a business year of the group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in item (x)-4 of that paragraph) pertaining to that group tax sharing subsidiary corporation that began before the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date (including transitional business years).

新租税特別措置法第四十二条の三の二の規定は、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。以下附則第五十二条までにおいて同じ。）の施行日以後に開始する事業年度（通算子法人（同項第十号の五に規定する通算子法人をいう。）の施行日以後に開始する事業年度のうち当該通算子法人に係る通算親法人（同項第十号の四に規定する通算親法人をいう。）の施行日前に開始した事業年度の期間内に開始する事業年度（以下この条において「経過事業年度」という。）を除く。）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（経過事業年度を含む。）分の法人税については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.

第四十条（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 small and medium sized enterprise, etc. prescribed in that paragraph 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 small and medium sized enterprise, etc. prescribed in 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、同項に規定する中小企業者等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、に規定する中小企業者等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 41Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa

第四十一条（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。

Supplementary Provisions, Article 42Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects

第四十二条（地域経済牽引事業の促進区域内において特定事業用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 42-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use 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 machinery, etc. for specified business use 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十一の二第一項の規定は、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事業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をしたに規定する特定事業用機械等については、なお従前の例による。

Supplementary Provisions, Article 43Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.

第四十三条（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, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in paragraph (1) of that Article that a small and medium sized enterprise, etc. prescribed in that paragraph 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 of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第四十二条の十二の四第一項及び第二項の規定は、同条第一項に規定する中小企業者等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、に規定する中小企業者等が施行日前に取得又は製作若しくは建設をしたに規定する特定経営力向上設備等については、なお従前の例による。

With regard to the application of the provisions of Article 42-12-4, 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 (xiii) of the Supplementary Provisions, the phrase ") is included; item (ii), (b)" in that paragraph is deemed to be replaced with "; item (ii), (b)".

施行日から附則第一条第十三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十二の四第一項の規定の適用については、同項中「）を含む。第二号ロ」とあるのは、「。第二号ロ」とする。

Supplementary Provisions, Article 44Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Certified Specified Advanced Information and Communications Technology Utilization Equipment Is Acquired

第四十四条（認定特定高度情報通信技術活用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 certified specified advanced information and communications technology utilization 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認定特定高度情報通信技術活用設備については、なお従前の例による。

Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Adaptation Equipment Is Acquired, etc.

第四十五条（事業適応設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）

The provisions then in force continue to govern information technology business adaptation equipment prescribed in and of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法人が施行日前に取得又は製作をした及びに規定する情報技術事業適応設備については、なお従前の例による。

The provisions then in force continue to govern business adaptation deferred assets prescribed in and of the Former Act on Special Measures Concerning Taxation pertaining to expenses that a corporation paid before the Effective Date.

法人が施行日前に支出した費用に係る及びに規定する事業適応繰延資産については、なお従前の例による。

With regard to the application of the provisions of Article 42-12-6, 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 (xiii) of the Supplementary Provisions, the phrase "(including a certified environmental burden reduction business operator prescribed in ), whose certified business adaptation plan prescribed in " in that paragraph is deemed to be replaced with ", whose certified business adaptation plan prescribed in ".

施行日から附則第一条第十三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十二の六第一項の規定の適用については、同項中「（食品等の持続的な供給を実現するための食品等事業者によるに規定する認定環境負荷低減事業者を含む。）のうちその」とあるのは、「のうちその」とする。

Supplementary Provisions, Article 46Transitional Measures Concerning Depreciation by Corporations

第四十六条（法人の減価償却に関する経過措置）

The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) 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 of 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の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同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。

The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. 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 of 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等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 47Transitional Measures Concerning the Reserve for Abnormal Risks of Insurance Companies, etc.

第四十七条（保険会社等の異常危険準備金に関する経過措置）

The provisions of Article 57-5, paragraphs (2) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.

新租税特別措置法第五十七条の五第二項及び第六項の規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 48Transitional Measures Concerning the Reserve for Exploration or Reserve for Overseas Exploration

第四十八条（探鉱準備金又は海外探鉱準備金に関する経過措置）

The provisions of Article 58, paragraphs (1), (2) and (8) 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, 2026, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.

新租税特別措置法第五十八条第一項、第二項及び第八項の規定は、法人の令和八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 49Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations

第四十九条（認定農地所有適格法人の課税の特例に関する経過措置）

The provisions of Article 61-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to an acquisition, etc. prescribed in that item of agricultural land or specified agricultural machinery, etc. prescribed in that item that a corporation makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that a corporation made before that date.

新租税特別措置法第六十一条の二第三項（第二号に係る部分に限る。）の規定は、法人が令和八年四月一日以後にする同号に規定する農用地又は特定農業用機械等の同号に規定する取得等について適用し、法人が同日前にしたに規定する農用地等のに規定する取得等については、なお従前の例による。

The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a corporation acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired before that date.

新租税特別措置法第六十一条の三第一項の規定は、法人が令和八年四月一日以後に取得をする同項に規定する農用地について適用し、法人が同日前に取得をしたに規定する農用地については、なお従前の例による。

Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation of Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations

第五十条（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 66-6, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation listed in any of the items of of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in and the partially taxable amount of a financial subsidiary, etc. prescribed in pertaining to that amount of partially applicable income of a financial subsidiary, etc.

新租税特別措置法第六十六条の六第一項、第六項、第八項及び第十一項の規定は、同条第一項各号に掲げる内国法人の施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の令和七年二月一日以後に終了する事業年度に係るものに限る。）について適用し、各号に掲げる内国法人の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する金融子会社等部分課税対象金額については、なお従前の例による。

With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation listed in any of the items of of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in and the partially taxable amount of a financial subsidiary, etc. prescribed in pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.

各号に掲げる内国法人の施行日前に開始した事業年度に係る旧適用対象金額等（に規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する金融子会社等部分課税対象金額をいい、当該内国法人に係るに規定する外国関係会社の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の六の規定を適用することができる。

The provisions of Article 66-9-2, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in and the partially taxable amount of a finance-related corporation prescribed in pertaining to that amount of partially applicable income of a finance-related corporation.

新租税特別措置法第六十六条の九の二第一項、第六項、第八項及び第十一項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の令和七年二月一日以後に終了する事業年度に係るものに限る。）について適用し、に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する金融関係法人部分課税対象金額については、なお従前の例による。

With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in and the partially taxable amount of a finance-related corporation prescribed in pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.

に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度に係る旧適用対象金額等（に規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する金融関係法人部分課税対象金額をいい、当該内国法人に係るに規定する外国関係法人の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の九の二の規定を適用することができる。

Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.

第五十一条（中小企業者等の少額減価償却資産の取得価額の損金算入の特例に関する経過措置）

The provisions of Article 67-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第六十七条の五第一項の規定は、同項に規定する中小企業者等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少額減価償却資産について適用し、に規定する中小企業者等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少額減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Business Year to Which Revenue and Expenses Pertaining to the Creation of a Specified Right to Operate Public Facilities, etc. Belong

第五十二条（特定の公共施設等運営権の設定に係る収益及び費用の帰属事業年度の特例に関する経過措置）

The provisions then in force continue to govern the creation of a right to operate public facilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

法人が施行日前にしたに規定する公共施設等運営権の設定については、なお従前の例による。

Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027

第五十三条（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例に関する経過措置）

The provisions of Article 67-16-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of the foreign corporations listed in the items of paragraph (1) of that Article.

新租税特別措置法第六十七条の十六の二の規定は、同条第一項各号に掲げる外国法人の施行日以後に終了する事業年度分の法人税について適用する。

Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Taxation of Mergers of Agricultural Cooperatives, etc.

第五十四条（農業協同組合等の合併に係る課税の特例に関する経過措置）

The provisions then in force continue to govern the mergers listed in the items of of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date.

施行日前に行われた各号に掲げる合併については、なお従前の例による。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Gift Tax

第五十五条（贈与税の特例に関する経過措置）

The provisions of Article 70-6-8, paragraph (2), item (ii), (c) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) on or after January 1, 2025, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date.

新租税特別措置法第七十条の六の八第二項第二号ハの規定は、令和七年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得をする特定事業用資産（租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした特定事業用資産に係る贈与税については、なお従前の例による。

The provisions of Article 70-7-5, paragraph (2), item (vi), (f) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7-5, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift on or after January 1, 2025, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date.

新租税特別措置法第七十条の七の五第二項第六号ヘの規定は、令和七年一月一日以後に贈与により取得をする非上場株式等（租税特別措置法第七十条の七の五第二項第五号に規定する非上場株式等をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした非上場株式等に係る贈与税については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on the Tax Base of Tobacco Tax on Heated Tobacco

第五十八条（加熱式たばこに係るたばこ税の課税標準の特例に関する経過措置）

Unless otherwise provided, the provisions then in force continue to govern tobacco tax on heated tobacco (meaning heated tobacco prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter) that was imposed, or was to be imposed, before April 1, 2026.

別段の定めがあるものを除き、令和八年四月一日前に課した、又は課すべきであった加熱式たばこ（新租税特別措置法第八十八条第一項に規定する加熱式たばこをいう。以下同じ。）に係るたばこ税については、なお従前の例による。

The number of units of manufactured tobacco referred to in (referred to as the "tobacco tax base" in the following Article and Article 60 of the Supplementary Provisions) for heated tobacco shipped from a manufacturing site of manufactured tobacco (meaning manufactured tobacco prescribed in Article 2, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph and the following Article) or taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (4), item (vii) of that Act; the same applies in Article 60 of the Supplementary Provisions) during the period from April 1, 2026 to September 30, 2026 is to be, notwithstanding the provisions of and Article 88 of the New Act on Special Measures Concerning Taxation, the total number of the following units of manufactured tobacco:

令和八年四月一日から同年九月三十日までの間に、製造たばこ（租税特別措置法第二条第四項第三号に規定する製造たばこをいう。以下この項及び次条において同じ。）の製造場から移出され、又は保税地域（同法第二条第四項第七号に規定する保税地域をいう。附則第六十条において同じ。）から引き取られる加熱式たばこに係るの製造たばこの本数（次条及び附則第六十条において「たばこ税の課税標準」という。）は、及び新租税特別措置法第八十八条の規定にかかわらず、次に掲げる製造たばこの本数の合計本数によるものとする。

the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes (meaning cigarettes prescribed in Article 88, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following item) converted pursuant to the provisions of ;

たばこの規定により換算した紙巻たばこ（新租税特別措置法第八十八条第一項に規定する紙巻たばこをいう。次号において同じ。）の本数に〇・五を乗じて計算した製造たばこの本数

the number of units of manufactured tobacco calculated by multiplying by 0.5 the number of cigarettes converted pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.

新租税特別措置法第八十八条の規定により換算した紙巻たばこの本数に〇・五を乗じて計算した製造たばこの本数

Supplementary Provisions, Article 59Transitional Measures Concerning Shipment Without Payment of Tax

第五十九条（未納税移出に係る経過措置）

With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before April 1, 2026 that pertains to the notification or approval under (limited to heated tobacco for which the date specified in the relevant item of pertaining to that notification or approval falls on or after April 1, 2026 (excluding heated tobacco that falls under the provisions of the following paragraph)), the tobacco tax base for that heated tobacco in the case where the documents prescribed in were not submitted by the date specified in the relevant item of is the tobacco tax base for heated tobacco calculated pursuant to the provisions of paragraph (2) of the preceding Article.

令和八年四月一日前に製造たばこの製造場から移出された加熱式たばこで、たばこの届出又は承認に係るもの（当該届出又は承認に係る各号に定める日が同月一日以後に到来するもの（次項の規定に該当するものを除く。）に限る。）について、各号に定める日までにに規定する書類が提出されなかった場合における当該加熱式たばこに係るたばこ税の課税標準は、前条第二項の規定により計算した加熱式たばこに係るたばこ税の課税標準とする。

With regard to heated tobacco shipped from a manufacturing site of manufactured tobacco before October 1, 2026 that pertains to the notification or approval under (limited to heated tobacco for which the date specified in the relevant item of pertaining to that notification or approval falls on or after October 1, 2026), the tobacco tax base for that heated tobacco in the case where the documents prescribed in were not submitted by the date specified in the relevant item of is the tobacco tax base for heated tobacco computed pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.

令和八年十月一日前に製造たばこの製造場から移出された加熱式たばこで、たばこの届出又は承認に係るもの（当該届出又は承認に係る各号に定める日が同月一日以後に到来するものに限る。）について、各号に定める日までにに規定する書類が提出されなかった場合における当該加熱式たばこに係るたばこ税の課税標準は、新租税特別措置法第八十八条の規定により算定した加熱式たばこに係るたばこ税の課税標準とする。

Supplementary Provisions, Article 60Transitional Measures Concerning Withdrawal Without Payment of Tax, etc.

第六十条（未納税引取り等に係る経過措置）

In the case where heated tobacco that was taken out of a bonded area before April 1, 2026 with an exemption from tobacco tax under the provisions of the Acts listed in the left-hand column of the following table comes to fall under the provisions of the Acts listed in the right-hand column of that table on or after that date, the tobacco tax base for that heated tobacco (excluding heated tobacco that falls under the provisions of the following paragraph) is the tobacco tax base for heated tobacco calculated pursuant to the provisions of Article 58, paragraph (2) of the Supplementary Provisions.

Provisions on exemptionProvisions on additional collection
, or as applied mutatis mutandis pursuant to
(including as applied mutatis mutandis pursuant to ) (including as applied mutatis mutandis pursuant to )

次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて令和八年四月一日前に保税地域から引き取られた加熱式たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該加熱式たばこ（次項の規定に該当するものを除く。）に係るたばこ税の課税標準は、附則第五十八条第二項の規定により計算した加熱式たばこに係るたばこ税の課税標準とする。

免除の規定追徴の規定
たばこ
において準用する、又は
に基づく施設及び区域並びに日本（において準用する場合を含む。）に基づく施設及び区域並びに日本国における合衆国軍隊の（日本国における国際連合の軍隊のにおいて準用する場合を含む。）

In the case where heated tobacco that was taken out of a bonded area before October 1, 2026 with an exemption from tobacco tax under the provisions of the Acts listed in the left-hand column of the table in the preceding paragraph comes to fall under the provisions of the Acts listed in the right-hand column of that table on or after that date, the tobacco tax base for that heated tobacco is the tobacco tax base for heated tobacco computed pursuant to the provisions of Article 88 of the New Act on Special Measures Concerning Taxation.

前項の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて令和八年十月一日前に保税地域から引き取られた加熱式たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該加熱式たばこに係るたばこ税の課税標準は、新租税特別措置法第八十八条の規定により算定した加熱式たばこに係るたばこ税の課税標準とする。

Supplementary Provisions, Article 79Transitional Measures Concerning Penal Provisions

第七十九条（罰則に関する経過措置）

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 80Delegation to Cabinet Order

第八十条（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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