Supplementary Provisions, Article 24Transitional Measures Concerning Separate Taxation on Interest Income, etc.
第二十四条（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 (v)) apply to interest on public and corporate bonds other than the specified public and corporate bonds prescribed in item (i) of that paragraph (meaning the public and corporate bonds prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies in Article 38 of the Supplementary Provisions) that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date.
新租税特別措置法第三条（第一項第五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。附則第三十八条において同じ。）の利子について適用する。
Supplementary Provisions, Article 26Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Is Conducted
第二十六条（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 (excluding paragraph (7)) apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第十条（第七項を除く。）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。
The provisions of Article 10, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (8), item (vii) of that Article that arises for an individual for 2027 and subsequent years.
新租税特別措置法第十条第七項の規定は、個人の令和九年分以後において生ずる同条第八項第七号に規定する控除しきれない金額について適用する。
The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 10, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") of an individual for 2026 and prior years.
個人の令和八年分以前の第七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条第七項に規定する特別試験研究費の額については、なお従前の例による。
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years.
新租税特別措置法第十条の二の規定は、令和九年分以後の所得税について適用する。
Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
第二十七条（地方活力向上地域等において特定建物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 of the New Act on Special Measures Concerning Taxation apply to the specified buildings, etc. prescribed in paragraph (1) of that Article that are stated in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired, etc. (meaning acquisition, etc. prescribed in paragraph (1) of that Article) by an individual who obtains, on or after the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the specified buildings, etc. prescribed in Article 10-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are stated in the certified plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in those provisions pertaining to the certification and that are acquired or constructed by an individual who obtained, before the Effective Date, the certification prescribed in that paragraph or paragraph (3) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in paragraph (1) of that Article.
新租税特別措置法第十条の五の規定は、同条第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日以後に同項又は同条第三項に規定する認定を受ける個人が取得等（同条第一項に規定する取得等をいう。）をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等について適用し、旧租税特別措置法第十条の四の二第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項又は同条第三項に規定する認定を受けた個人が取得又は建設をする当該認定に係るこれらの規定に規定する認定地方活力向上地域等特定業務施設整備計画に記載された同条第一項に規定する特定建物等については、なお従前の例による。
Supplementary Provisions, Article 28Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
第二十八条（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置）
The provisions then in force continue to govern the income tax, for the applicable year prescribed in Article 10-5, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to the plan for developing specified business facilities in areas for improving regional vitality, etc., of an individual who obtained, before the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
旧租税特別措置法第十条の五第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項に規定する計画の認定を受けた個人の当該地方活力向上地域等特定業務施設整備計画に係る同条第三項第三号に規定する適用年の年分の所得税については、なお従前の例による。
Supplementary Provisions, Article 29Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
第二十九条（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置）
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第十条の五の四の規定は、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。
If, with regard to income tax of an individual for 2027 and subsequent years, the individual receives the application of the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 10-5-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 10-5-4, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 10-5 of the Former Act on Special Measures Concerning Taxation.
個人の令和九年分以後の所得税について前条の規定によりなお従前の例によることとされる場合における旧租税特別措置法第十条の五の規定の適用を受ける場合には、新租税特別措置法第十条の五の四第一項及び第二項の規定の適用については、これらの規定に規定する控除対象雇用者給与等支給増加額は、当該控除対象雇用者給与等支給増加額から旧租税特別措置法第十条の五の規定による控除を受ける金額の計算の基礎となった者に対する給与等（旧租税特別措置法第十条の五の四第五項第二号に規定する給与等をいう。）の支給額として政令で定めるところにより計算した金額を控除した残額とする。
Supplementary Provisions, Article 30Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Production Process Efficiency Improvement Equipment, etc. Is Acquired
第三十条（生産工程効率化等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 of Article 10-5-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 10-5-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.
新租税特別措置法第十条の五の五第一項及び第三項の規定は、個人が取得又は製作若しくは建設をする同条第一項に規定する生産工程効率化等設備で施行日以後に受ける同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについて適用し、個人が取得又は製作若しくは建設をした旧租税特別措置法第十条の五の五第一項に規定する生産工程効率化等設備で施行日前に受けた同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについては、なお従前の例による。
Supplementary Provisions, Article 31Transitional Measures Concerning the 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 apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第十条の六第五項の規定は、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。
With regard to the application of the provisions of Article 10-6, paragraphs (1) through (3) 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 (xiv) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (3)" in paragraph (1), item (ix) of that Article is deemed to be replaced with "paragraph (3) of the preceding Article", the phrase ", Article 10-5-4, paragraph (3) or paragraph (4) of the preceding Article" in paragraph (2) of that Article with "or Article 10-5-4, paragraph (3)", and the phrase ", Article 10-5-4, paragraph (4), item (ix) or paragraph (5) of the preceding Article" in paragraph (3) of that Article with "or Article 10-5-4, paragraph (4), item (ix)".
施行日から附則第一条第十四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第一項から第三項までの規定の適用については、同条第一項第九号中「第十条の五の五第三項」とあるのは「前条第三項」と、同条第二項中「、第十条の五の四第三項又は前条第四項」とあるのは「又は第十条の五の四第三項」と、同条第三項中「、第十条の五の四第四項第九号又は前条第五項」とあるのは「又は第十条の五の四第四項第九号」とする。
With regard to the application of the provisions of Article 10-6, paragraphs (2), (3), (5) and (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 (xiii) of the Supplementary Provisions, the phrase "Article 10, paragraph (7), Article 10-2-2, paragraph (2)" in paragraph (2) of that Article is deemed to be replaced with "Article 10, paragraph (7)", the phrase "Article 10, paragraph (8), item (vii), Article 10-2-2, paragraph (4), item (v)" in paragraph (3) of that Article with "Article 10, paragraph (8), item (vii)", the phrase "item (iii), item (iii)-2 (limited to the part concerning Article 10-2-2, paragraph (1))" in paragraph (5) of that Article with "item (iii)", and the phrase "Article 10-2, paragraph (3), Article 10-2-2, paragraph (5)" in paragraph (6) of that Article with "Article 10-2, paragraph (3)".
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 warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".
旧租税特別措置法第十五条第一項に規定する特定総合効率化計画について施行日前に同項に規定する認定を受けた個人が令和九年三月三十一日以前に取得又は建設をした同項に規定する倉庫用建物等（施行日以後に同項に規定する倉庫業の用に供した同項に規定する倉庫用建物等にあっては、やむを得ない事情により施行日の前日までにその用に供することができなかったことにつき財務省令で定めるところにより証明がされたものに限る。）については、同条の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。
With regard to the application of the provisions of Article 19, paragraph (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 (xiii) of the Supplementary Provisions, the phrase ", Article 10-2, paragraph (1) or Article 10-2-2, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 10-2, paragraph (1)".
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十九条第二項の規定の適用については、同項中「、第十条の二第一項又は第十条の二の二第一項」とあるのは、「又は第十条の二第一項」とする。
Supplementary Provisions, Article 35Transitional Measures Concerning the Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
第三十五条（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置）
The provisions of Article 28-2, 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 business operator 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 that paragraph that a small and medium sized business operator prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第二十八条の二第一項の規定は、同項に規定する中小事業者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、旧租税特別措置法第二十八条の二第一項に規定する中小事業者が施行日前に取得又は製作若しくは建設をした同項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 37Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第三十七条（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 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (x) and (xi)) apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
新租税特別措置法第三十一条の二（第二項第十号及び第十一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優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
A certified purchase plan prescribed in Article 113 of the Act on Facilitation of Reconstruction of Condominiums (Act No. 78 of 2002; hereinafter referred to as the "Former Condominium Facilitation Act" in this paragraph) prior to the amendment by Article 3 of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) (including, if there has been a certification of a change under Article 111, paragraph (1) of the Former Condominium Facilitation Act which the provisions then in force continue to govern pursuant to Article 5, paragraph (8) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act, the plan after that change; referred to as a "certified purchase plan" in paragraph (6) and Article 62, paragraph (3) of the Supplementary Provisions) is deemed to be a certified removal, etc. plan prescribed in Article 31-2, paragraph (2), item (xi) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号。以下この項において「区分所有法等改正法」という。）第三条の規定による改正前のマンションの建替え等の円滑化に関する法律（平成十四年法律第七十八号。以下この項において「旧円滑化法」という。）第百十三条に規定する認定買受計画（区分所有法等改正法附則第五条第八項の規定によりなお従前の例によることとされる旧円滑化法第百十一条第一項の変更の認定があったときは、その変更後のものを含む。第六項及び附則第六十二条第三項において「認定買受計画」という。）は、新租税特別措置法第三十一条の二第二項第十一号に規定する認定除却等計画とみなして、同条の規定を適用する。
The provisions of Article 33-3, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in paragraph (6) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 33-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
新租税特別措置法第三十三条の三第六項及び第七項の規定は、個人が施行日以後に行う同条第六項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第六項に規定する資産の譲渡については、なお従前の例による。
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (xxii) and (xxii)-2) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in that paragraph that an individual carried out before the Effective Date.
新租税特別措置法第三十四条の二（第二項第二十二号及び第二十二号の二に係る部分に限る。）の規定は、個人が施行日以後に行う租税特別措置法第三十四条の二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同項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。
A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 34-2, paragraph (2), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
認定買受計画は、新租税特別措置法第三十四条の二第二項第二十二号の二に規定する認定除却等計画とみなして、同条の規定を適用する。
The provisions then in force continue to govern a transfer, carried out by an individual before the Effective Date, of assets set forth in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to those located within the area set forth in (c) of that column).
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第一号の上欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）の譲渡については、なお従前の例による。
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets set forth in the left-hand column of items (ii) through (iv) of that table that an individual carries out on or after the Effective Date, in the case where that individual carries out, on or after the Effective Date, an acquisition (including construction and manufacture; hereinafter the same applies in this paragraph) of the assets set forth in the right-hand column of those items, and the provisions then in force continue to govern the transfers in the case where an individual transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and in the case where an individual transfers, on or after the Effective Date, assets set forth in the left-hand column of those items and that individual carried out, before the Effective Date, an acquisition of the assets set forth in the right-hand column of those items.
新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第二号から第四号までに係る部分に限る。）の規定は、個人が施行日以後に同表の第二号から第四号までの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第二号から第四号までの上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on General Shares, etc.
第三十八条（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 (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (viii), (b)) apply to money or assets other than money that a resident or a nonresident with 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 public and corporate bonds other than the specified public and corporate bonds prescribed in that item.