第五条（質問検査権に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning the Authority to Question and Inspect
For the purpose of applying the provisions of Article 72-49-5, paragraph (1) of the New Act during the period from the Effective Date to the day before the date provided for in Article 1, item (i) of the Supplementary Provisions, the phrase "Article 72-48-2, paragraph (8) or (9)" in that paragraph is deemed to be replaced with "Article 72-49, paragraph (8) or (9)".
施行日から附則第一条第一号に定める日の前日までの間における新法第七十二条の四十九の五第一項の規定の適用については、同項中「第七十二条の四十八の二第八項又は第九項」とあるのは、「第七十二条の四十九第八項又は第九項」とする。
The provisions of Article 72-49-8, Article 72-63-4, Article 144-38-4 and Article 396-4 of the New Act apply to examinations in which the questioning, inspection, or request for presentation or submission prescribed in Article 72-49-5, paragraph (1), Article 72-63, paragraph (1), Article 144-38, paragraph (1) or Article 396, paragraph (1) of the New Act is made on or after January 1, 2013.
新法第七十二条の四十九の八、第七十二条の六十三の四、第百四十四条の三十八の四及び第三百九十六条の四の規定は、平成二十五年一月一日以後に新法第七十二条の四十九の五第一項、第七十二条の六十三第一項、第百四十四条の三十八第一項又は第三百九十六条第一項に規定する質問、検査又は提示若しくは提出の要求を行う調査について適用する。
第六条（道府県民税に関する経過措置）
Supplementary Provisions, Article 6Transitional Measures Concerning Prefectural Inhabitant Tax
The provisions of Article 32, paragraphs (8) and (9) of the New Act apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern.
新法第三十二条第八項及び第九項の規定は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三年度分までの個人の道府県民税については、なお従前の例による。
With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 50-2 of the Former Act), the provisions then in force continue to govern.
平成二十四年十二月三十一日以前に支払うべき退職手当等（旧法第五十条の二に規定する退職手当等をいう。）に係る旧法附則第七条第一項に規定する分離課税に係る所得割については、なお従前の例による。
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern.
新法第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、平成二十年四月一日以後に終了した事業年度において生じた同条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日以後に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日以後に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額について適用し、同日前に終了した事業年度において生じた旧法第五十三条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日前に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日前に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額については、なお従前の例による。
The provisions of Article 53, paragraph (28) of the New Act apply to corporate prefectural inhabitant tax of a corporation for which the deadline for filing the prefectural inhabitant tax return on the corporation tax levy amount referred to in paragraph (26) of that Article arrives on or after the Effective Date, and with regard to corporate prefectural inhabitant tax of a corporation for which that deadline for filing arrived before the Effective Date, the provisions then in force continue to govern.
新法第五十三条第二十八項の規定は、施行日以後に同条第二十六項の法人税割額に係る道府県民税の申告書の提出期限が到来する法人の道府県民税について適用し、当該提出期限が施行日前に到来した法人の道府県民税については、なお従前の例による。
第七条（事業税に関する経過措置）
Supplementary Provisions, Article 7Transitional Measures Concerning Enterprise Tax
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 72-23, paragraph (3) of the New Act apply to the loss amount referred to in Article 72-23, paragraph (3) of the New Act that arose in a business year ending on or after April 1, 2008 (excluding a period that falls under a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph)) or the individual loss amount referred to in that paragraph that arose in a business year ending on or after that date (limited to a period that falls under a consolidated business year), and with regard to the loss amount referred to in Article 72-23, paragraph (3) of the Former Act that arose in a business year ending before that date (excluding a period that falls under a consolidated business year) or the individual loss amount referred to in that paragraph that arose in a business year ending before that date (limited to a period that falls under a consolidated business year), the provisions then in force continue to govern.
新法第七十二条の二十三第三項の規定は、平成二十年四月一日以後に終了した事業年度（連結事業年度（法人税法（昭和四十年法律第三十四号）第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）に該当する期間を除く。）において生じた新法第七十二条の二十三第三項の欠損金額又は同日以後に終了した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額について適用し、同日前に終了した事業年度（連結事業年度に該当する期間を除く。）において生じた旧法第七十二条の二十三第三項の欠損金額又は同日前に終了した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額については、なお従前の例による。
第八条（道府県たばこ税に関する経過措置）
Supplementary Provisions, Article 8Transitional Measures Concerning Prefectural Tobacco Tax
With regard to prefectural tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern.
平成二十五年四月一日前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
第九条（市町村民税に関する経過措置）
Supplementary Provisions, Article 9Transitional Measures Concerning Municipal Inhabitant Tax
The provisions of Article 313, paragraphs (8) and (9) of the New Act apply to individual municipal inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2011, the provisions then in force continue to govern.
新法第三百十三条第八項及び第九項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三年度分までの個人の市町村民税については、なお従前の例による。
With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 328 of the Former Act), the provisions then in force continue to govern.
平成二十四年十二月三十一日以前に支払うべき退職手当等（旧法第三百二十八条に規定する退職手当等をいう。）に係る旧法附則第七条第三項に規定する分離課税に係る所得割については、なお従前の例による。
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern.
新法第三百二十一条の八第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、平成二十年四月一日以後に終了した事業年度において生じた同条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日以後に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日以後に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額について適用し、同日前に終了した事業年度において生じた旧法第三百二十一条の八第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日前に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日前に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額については、なお従前の例による。
第十条（市町村たばこ税に関する経過措置）
Supplementary Provisions, Article 10Transitional Measures Concerning Municipal Tobacco Tax
With regard to municipal tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern.
平成二十五年四月一日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2013, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 113/100 the proportion obtained by dividing".
平成二十五年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百十三を乗じて得た割合」とする。
For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2014, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 114/100 the proportion obtained by dividing".
平成二十六年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百十四を乗じて得た割合」とする。
For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2015, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 101/100 the proportion obtained by dividing".
平成二十七年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百一を乗じて得た割合」とする。
第十一条（罰則に関する経過措置）
Supplementary Provisions, Article 11Transitional Measures Concerning Penal Provisions
With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this paragraph) and to acts committed after the enforcement of this Act in relation to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
第十一条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置）
Supplementary Provisions, Article 11-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
第十二条（政令への委任）
Supplementary Provisions, Article 12Delegation to Cabinet Order
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
略称規定附則第二条第一項
第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五の規定は、この法律の施行の日（以下「施行日」という。）以後に同条第一項に規定する法定納期限が到来する地方税又は加算金について適用し…
わかりやすく言うと
平成二十三年法律第百十五号の第一条によって改正された後の地方税法のことです。
略称規定附則第二条第一項
第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五の規定は、この法律の施行の日（以下「施行日」という。）以後に同条第一項に規定する法定納期限が到来する地方税又は加算金について適用し…
わかりやすく言うと
この附則が属する改正法（平成二十三年法律第百十五号）が施行される日のことです。
略称規定附則第二条第一項
…この法律の施行の日（以下「施行日」という。）以後に同条第一項に規定する法定納期限が到来する地方税又は加算金について適用し、施行日前に第一条の規定による改正前の地方税法（以下「旧法」という。）第十七条の五第一項に規定する法定納期限が到来し…
わかりやすく言うと
平成二十三年法律第百十五号の第一条によって改正される前の地方税法のことです。
定義附則第七条第二項・この項の中だけ
法人税法（昭和四十年法律第三十四号）第十五条の二に規定する連結事業年度
わかりやすく言うと
連結納税の承認を受けた法人（連結法人）について、その連結親法人の事業年度の開始の日から終了の日までの期間のことです（法人税法の旧第十五条の二）。年度の途中で承認を取り消された法人や連結に加わった法人などは、別の期間となります。