Supplementary Provisions, Article 10Other Transitional Provisions Concerning Individuals
第十条（個人に関するその他の経過規定）
The provisions of Articles 31 and 32 of the New Act apply to the revaluation of assets falling under those provisions where facts falling under those provisions arise on or after January 1, 1957, and the provisions then in force continue to govern the revaluation of assets falling under the provisions of Article 14 (Special Provisions on the Revalued Amount in Calculating Capital Gains, etc. in the Case of Expropriation, etc.) of the Former Act where facts falling under those provisions arose before that date.
新法第三十一条及び第三十二条の規定は、昭和三十二年一月一日以後これらの規定に該当すべき事実が生じた場合におけるその該当する資産の再評価について適用し、同日前に旧法第十四条（収用等の場合の譲渡所得等の計算上の再評価額の特例）の規定に該当する事実が生じた場合におけるその該当する資産の再評価については、なお従前の例による。
The provisions of Article 40, paragraph (2) (Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.) of the New Act apply where the approval prescribed in paragraph (1) of that Article is given on or after the Effective Date.
新法第四十条第二項（国等に財産を寄附した場合の譲渡所得等の非課税）の規定は、施行日以後に同条第一項に規定する承認があつたものについて適用する。
The provisions then in force continue to govern income tax for 1956 and prior years of an individual who elected to apply the provisions of Article 5-4, paragraph (1) (Approximate Deduction from Income) of the Former Act with regard to income tax for 1956 and prior years.
昭和三十一年分以前の所得税について旧法第五条の四第一項（概算所得控除）の規定の適用を選択した個人の同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 13 (Deferred Payment of the Former Revaluation Tax on Assets with a Long Useful Life) of the Former Act remain in force with respect to the payment of revaluation tax on the former revaluation difference of depreciable assets prescribed in that Article of an individual.
旧法第十三条（長期の耐用年数の資産に関する旧再評価税の延納）の規定は、個人の同条に規定する減価償却資産の旧再評価差額に係る再評価税の納付については、なおその効力を有する。
With regard to standing timber, or land on which standing timber stands, acquired through an exchange to which the provisions of Article 20-2, paragraph (1) (Special Provisions on the Calculation of Timber Income from Forested Land Exchanged for National Forest Land) of the Former Act applied, the provisions of paragraph (2) of that Article remain in force.
旧法第二十条の二第一項（国有林野と交換した山林の山林所得の計算の特例）の規定の適用を受けた交換により取得した立木又は立木の存する土地については、同条第二項の規定は、なおその効力を有する。
Supplementary Provisions, Article 11Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
第十一条（法人税の特例に関する経過規定の原則）
Unless otherwise specially provided for in the following Article through Article 18 of the Supplementary Provisions, the provisions of Chapter III of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 1957 (including corporation tax for business years during liquidation, and, for an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act to which that Act applies, corporation tax for business years beginning on or after April 1, 1957), and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date (including corporation tax for business years during liquidation).
新法第三章の規定は、次条から附則第十八条までに特別の定があるものを除くほか、法人の昭和三十二年四月一日以後に終了する事業年度分の法人税（清算中の事業年度に係る法人税を含むものとし、法人税法第一条第二項に規定する人格のない社団等で同法の適用を受けるものについては、昭和三十二年四月一日以後に開始する事業年度分の法人税とする。）について適用し、法人の同日前に終了する事業年度分の法人税（清算中の事業年度に係る法人税を含む。）については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Provisions Concerning Depreciation by Corporations
第十二条（法人の減価償却に関する経過規定）
The provisions of Articles 42 and 43 of the New Act apply to the calculation of the allowable depreciation amount of important machinery, etc. prescribed in Article 42, paragraph (1) of the New Act or rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. prescribed in Article 5-6, paragraph (1) (Special Depreciation of Machinery, etc.) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) (Special Depreciation of Designated Business Machinery) of the Former Act that a corporation acquired or manufactured and used for business before the Effective Date.
新法第四十二条及び第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した新法第四十二条第一項に規定する重要機械等又は新法第四十三条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が施行日前に取得し、又は製作して事業の用に供した旧法第五条の六第一項（機械等の特別償却）に規定する機械等又は旧法第五条の八第一項（指定事業用機械の特別償却）に規定する指定事業用機械の償却範囲額の計算については、なお従前の例による。
If a corporation has, within one year from the Effective Date, used for business machinery, etc. prescribed in Article 5-6, paragraph (1) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 5-6 or Article 5-8 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. or designated business machinery.
法人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第五条の六第一項に規定する機械等又は旧法第五条の八第一項に規定する指定事業用機械を同日から一年以内にその用に供した場合における当該機械等又は指定事業用機械の償却範囲額の計算については、旧法第五条の六又は第五条の八の規定は、なおその効力を有する。
The provisions of Article 44 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation conducting experimental research has obtained approval pursuant to the provisions of Article 4 of the Enterprise Rationalization Promotion Act on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that corporation obtained that approval before that date.
新法第四十四条の規定は、試験研究を行う法人が施行日以後に企業合理化促進法第四条の規定により承認を受けた機械設備等の償却範囲額の計算について適用し、当該法人が同日前に当該承認を受けた機械設備等の償却範囲額の計算については、なお従前の例による。
The provisions of Article 45 of the New Act apply to the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in paragraph (1) of that Article that a corporation prescribed in that Article has acquired or manufactured and used for the business of that corporation on or after the first day of its first business year beginning on or after April 1, 1957, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in Article 7-5, paragraph (1) (Special Depreciation of Machinery, etc. for Joint Business) of the Former Act that a corporation prescribed in that paragraph acquired or manufactured and used for the business of that corporation before the first day of its first business year beginning on or after April 1, 1957.
新法第四十五条の規定は、同条に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日以後に取得し、又は製作して当該法人の事業の用に供した同条第一項に規定する協同事業用機械等の償却範囲額の計算について適用し、旧法第七条の五第一項（協同事業用機械等の特別償却）に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して当該法人の事業の用に供した同項に規定する協同事業用機械等の償却範囲額の計算については、なお従前の例による。
If a corporation prescribed in Article 7-5, paragraph (1) of the Former Act has, within one year from the first day of its first business year beginning on or after April 1, 1957, used for the business of that corporation machinery, etc. for joint business prescribed in that paragraph that it acquired or manufactured before that day and had not yet used for business as of that day, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. for joint business.
旧法第七条の五第一項に規定する法人が、昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して同日においてまだ事業の用に供していない同項に規定する協同事業用機械等を同日から一年以内に当該法人の事業の用に供した場合における当該協同事業用機械等の償却範囲額の計算については、同条の規定は、なおその効力を有する。
The provisions then in force continue to govern the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21, paragraph (2) (Five-Year 50 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from January 1, 1952 to June 30, 1955, for the purpose of using it as rental housing (including using it as a residence for employees engaged in the business operated by that corporation; the same applies hereinafter in this paragraph and the following paragraph) and used as rental housing.
法人が、昭和二十七年一月一日から昭和三十年六月三十日までの間に、貸家の用（当該法人の営む事業に係る使用人の居住の用を含む。以下この項及び次項において同じ。）に供する目的をもつて住宅の用に供する旧法第二十一条第二項（貸家住宅の五年間五割増償却）に規定する命令で定める家屋を取得して貸家の用に供した場合における当該家屋の償却範囲額の計算については、なお従前の例による。
With regard to the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21-2, paragraph (2) (Five-Year 100 Percent or 200 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from July 1, 1955 to March 31, 1957, for the purpose of using it as rental housing and used as rental housing by December 31, 1958, the provisions of paragraphs (2) and (3) of that Article remain in force.
法人が、昭和三十年七月一日から昭和三十二年三月三十一日までの間に、貸家の用に供する目的をもつて住宅の用に供する旧法第二十一条の二第二項（貸家住宅の五年間十割増又は二十割増償却）に規定する命令で定める家屋を取得して、これを昭和三十三年十二月三十一日までに貸家の用に供した場合における当該家屋の償却範囲額の計算については、同条第二項及び第三項の規定は、なおその効力を有する。
Premiums for maturity insurance prescribed in Article 7-4, paragraph (1) (Special Depreciation of Fishing Vessels Covered by Maturity Insurance) of the Former Act that a corporation paid for a fishing vessel prescribed in that paragraph during the period from the first day of the business year that includes April 1, 1957 (excluding a business year beginning on that date) to March 31, 1957 are deemed to be premiums to which the provisions of Article 47 of the New Act apply.
法人が昭和三十二年四月一日を含む事業年度（同日から開始する事業年度を除く。）開始の日から同年三月三十一日までの間に旧法第七条の四第一項（満期保険に附した漁船の特別償却）に規定する漁船につき支払つた同項に規定する満期保険の保険料は、新法第四十七条の規定の適用を受ける保険料とみなす。
The provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) (Special Depreciation of Machinery and Equipment for Exploration) of the Former Act that a corporation acquired or manufactured before April 1, 1957 and used for the exploration of new mineral deposits prescribed in that paragraph.
法人が昭和三十二年四月一日前に取得し、又は製作して旧法第七条の九第一項（探鉱用機械設備の特別償却）に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の償却範囲額の計算については、なお従前の例による。
If a corporation has, within one year from April 1, 1957, used machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) of the Former Act that it acquired or manufactured before that date and had not yet used for exploration as of that date for the exploration of new mineral deposits prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery and equipment for exploration.
法人が昭和三十二年四月一日前に取得し、又は製作して同日においてまだ探鉱の用に供していない旧法第七条の九第一項に規定する探鉱用機械設備を同日から一年以内に同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の償却範囲額の計算については、同条の規定は、なおその効力を有する。
The provisions then in force continue to govern the inclusion in deductible expenses of the amount of expenditure prescribed in Article 7-9, paragraph (2) (Special Depreciation of Exploration Expenses and of Mining Rights Purchased from Others) of the Former Act that a corporation disbursed before April 1, 1957.
法人が昭和三十二年四月一日前に支出した旧法第七条の九第二項（探鉱費及び他から購入した鉱業権の特別償却）に規定する支出金額の損金算入については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Provisions Concerning Export Income of Corporations
第十四条（法人の輸出所得に関する経過規定）
Transactions prescribed in the items of Article 7-6, paragraph (1) of the Former Act or in Article 7-7, paragraph (5) (Special Deduction for Export Income) of the Former Act that a corporation conducted before April 1, 1957 are deemed to be transactions prescribed in the items of Article 55, paragraph (1) or the items of Article 57, paragraph (1) of the New Act, and the provisions of Chapter III, Section 3 of the New Act apply to them.
法人の昭和三十二年四月一日前にした旧法第七条の六第一項各号又は旧法第七条の七第五項（輸出所得の特別控除）に規定する取引は、新法第五十五条第一項各号又は第五十七条第一項各号に規定する取引とみなして、新法第三章第三節の規定を適用する。
Supplementary Provisions, Article 15Transitional Provisions Concerning Taxation of Cooperatives
第十五条（協同組合の課税に関する経過規定）
The provisions of Article 59, paragraph (3) of the New Act (including as applied mutatis mutandis pursuant to Article 60, paragraph (2) and Article 61, paragraph (2) of the New Act) apply to amounts disbursed on or after April 1, 1957 out of income retained by a corporation in its first business year ending on or after that date or in any subsequent business year to which the provisions of Article 59, paragraph (1) or (2), Article 60, paragraph (1) or Article 61, paragraph (1) of the New Act applied.
新法第五十九条第三項（新法第六十条第二項及び第六十一条第二項において準用する場合を含む。）の規定は、法人の昭和三十二年四月一日以後最初に終了する事業年度以後の各事業年度において留保した所得で新法第五十九条第一項若しくは第二項、第六十条第一項又は第六十一条第一項の規定の適用があつたものの同日以後に支出した金額について適用する。
Supplementary Provisions, Article 16Transitional Provisions Concerning Taxation on Entertainment Expenses of Corporations
第十六条（法人の交際費の課税に関する経過規定）
The provisions of Article 62 of the New Act apply to entertainment expenses, etc. prescribed in paragraph (1) of that Article that a corporation disburses in a business year beginning on or after April 1, 1957, and the provisions then in force continue to govern entertainment expenses, etc. prescribed in Article 5-12, paragraph (1) (Exclusion of Entertainment Expenses, etc. of Corporations from Deductible Expenses) of the Former Act that a corporation disbursed in a business year that began before that date.
新法第六十二条の規定は、法人の昭和三十二年四月一日以後に開始する事業年度において支出した同条第一項に規定する交際費等について適用し、法人の同日前に開始した事業年度において支出した旧法第五条の十二第一項（法人の交際費等の損金不算入）に規定する交際費等については、なお従前の例による。
Supplementary Provisions, Article 18Other Transitional Provisions Concerning Corporations
第十八条（法人に関するその他の経過規定）
With regard to dividends or distributions of surplus paid by a corporation on or after the Effective Date out of its profits or surplus on preferred shares or preferred equity investments pursuant to the provisions of Article 13, paragraph (1) or Article 14, paragraph (1) of the Former Act on the Issuance of Debentures by Banks, etc. (including as applied mutatis mutandis pursuant to Article 17, paragraph (2) of the Former Act on the Issuance of Debentures by Banks, etc.), the provisions of Article 5-13 (Exemption from Tax for Dividends on Preferred Shares, etc.) of the Former Act remain in force.
旧銀行等の債券発行等に関する法律第十三条第一項又は第十四条第一項（旧銀行等の債券発行等に関する法律第十七条第二項において準用する場合を含む。）の規定により、法人が施行日以後にその利益又は剰余金から優先株式又は優先出資に対してする配当又は剰余金の分配については、旧法第五条の十三（優先株式等に対する配当の免税）の規定は、なおその効力を有する。
The provisions of Articles 64 and 65 of the New Act apply to the revaluation of assets falling under those provisions where facts falling under those provisions arise on or after the first day of the business year that includes the Effective Date, and the provisions then in force continue to govern the revaluation of assets falling under the provisions of Article 15 (Special Provisions on the Revalued Amount in Calculating Income in the Case of Expropriation, etc.) of the Former Act where facts falling under those provisions arose before that day.
新法第六十四条及び第六十五条の規定は、施行日を含む事業年度開始の日以後これらの規定に該当すべき事実が生じた場合におけるその該当する資産の再評価について適用し、同日前に旧法第十五条（収用等の場合の所得の計算上の再評価額の特例）の規定に該当する事実が生じた場合におけるその該当する資産の再評価については、なお従前の例による。
The provisions of Article 13-2 (Deferred Payment of the Amount of Former Revaluation Tax on Assets with a Long Useful Life) of the Former Act remain in force with respect to the payment of revaluation tax on the former revaluation difference of depreciable assets prescribed in that Article of a corporation.
旧法第十三条の二（長期の耐用年数の資産に関する旧再評価税額の延納）の規定は、法人の同条に規定する減価償却資産の旧再評価差額に係る再評価税の納付については、なおその効力を有する。
Supplementary Provisions, Article 19Transitional Provisions Concerning Special Provisions on the Inheritance Tax Act
第十九条（相続税法の特例に関する経過規定）
The provisions of Chapter IV of the New Act apply to inheritance tax on an inheritance that commenced on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance that commenced before that date.