Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1964.
この法律は、昭和三十九年四月一日から施行する。
Supplementary Provisions, Article 2Principle of the Transitional Provisions Concerning Special Provisions on Income Tax
第二条（所得税の特例に関する経過規定の原則）
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1964 and subsequent years, and the provisions then in force continue to govern income tax for 1963 and prior years.
改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和三十九年分以後の所得税について適用し、昭和三十八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 3Transitional Provisions Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts
第三条（証券投資信託の収益の分配に係る配当所得に関する経過規定）
The provisions then in force continue to govern dividend income from distributions of proceeds of securities investment trusts that were to have been received before April 1, 1964 (hereinafter referred to as "the Effective Date").
昭和三十九年四月一日（以下「施行日」という。）前に支払を受けるべきであつた証券投資信託の収益の分配に係る配当所得については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Provisions Concerning Depreciation by Individuals
第四条（個人の減価償却に関する経過規定）
The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual 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 amount of depreciation expenses of rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") in the case where an individual uses for business that rationalization machinery, etc. which the individual acquired or manufactured before that date.
新法第十一条の規定は、個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同条第一項に規定する合理化機械等の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作した改正前の租税特別措置法（以下「旧法」という。）第十一条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化機械等の減価償却費の額の計算については、なお従前の例による。
The provisions then in force continue to govern the calculation of the amount of depreciation expenses of approved machinery and equipment, etc. prescribed in Article 12, paragraph (1) of the Former Act or machinery, etc. for development research prescribed in paragraph (2) of that Article in the case where an individual uses that machinery and equipment, etc. or machinery, etc. for development research, which the individual acquired or manufactured before the Effective Date, for the experimental research or development research prescribed in those provisions.
個人が施行日前に取得し、又は製作した旧法第十二条第一項に規定する承認を受けた機械設備等又は同条第二項に規定する開発研究機械等をこれらの規定に規定する試験研究又は開発研究の用に供した場合における当該機械設備等又は開発研究機械等の減価償却費の額の計算については、なお従前の例による。
The provisions of Article 15 of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for the exploration of new mineral deposits prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in Article 15, paragraph (1) of the Former Act in the case where an individual uses that machinery and equipment for exploration, which the individual acquired or manufactured before that date, for the exploration of new mineral deposits prescribed in that paragraph.
The provisions of Article 18 of the New Act apply to expenditures that an individual has made on or after the Effective Date, and the provisions then in force continue to govern expenditures made before that date.
Supplementary Provisions, Article 6Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Individuals
第六条（個人の輸出所得の特別控除額の特例に関する経過規定）
If the total revenue of an individual from export transactions conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that designated period exceeds the amount calculated by multiplying the base export amount prescribed in that paragraph by the number of months of that designated period falling within the period during which the individual operated a business in that year and dividing the product by 12, or in any other case where the individual falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the individual's export transactions within the designated period in that year.
個人の旧法第二十一条の二第一項に規定する指定期間内の日の属する各年の当該指定期間内の輸出取引による収入金額の合計額が、同項に規定する基準輸出金額に当該個人がその年中において事業を営んでいた期間内の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合その他当該個人が同項に規定する政令で定める場合に該当する場合における当該個人のその年の指定期間内の輸出取引については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 8Transitional Provisions Concerning Inclusion in Gross Revenue Where Export Is Not Certified
第八条（輸出の証明がされない場合の総収入金額算入に関する経過規定）
The provisions of Article 22 of the Former Act remain in force with respect to the inclusion in gross revenue of the portion of the amounts included in necessary expenses pursuant to the provisions of Article 21, paragraph (1), Article 21-2, paragraph (1) or Article 21-3, paragraph (1) of the Former Act with regard to transactions listed in Article 21, paragraph (1), item (iii) or items (v) through (ix) of the Former Act or indirect technology export transactions prescribed in Article 21-3, paragraph (1) of the Former Act conducted by an individual before the Effective Date that relates to transactions in goods, or in industrial property rights, etc. prescribed in Article 21, paragraph (1), item (i) of the Former Act, for which the certification prescribed in Article 22 of the Former Act was not made.
個人の施行日前における旧法第二十一条第一項第三号若しくは第五号から第九号までに掲げる取引又は旧法第二十一条の三第一項に規定する間接技術輸出取引に関し、旧法第二十一条第一項、第二十一条の二第一項又は第二十一条の三第一項の規定により必要な経費に算入した金額のうち旧法第二十二条に規定する証明がされなかつた物品又は旧法第二十一条第一項第一号に規定する工業所有権等の取引に係るものの総収入金額への算入については、旧法第二十二条の規定は、なおその効力を有する。
Supplementary Provisions, Article 9Transitional Provisions Concerning the Special Deduction for Export Income of Individuals Where a Transaction Has Become an Export Transaction
第九条（輸出取引となつた場合の個人の輸出所得の特別控除に関する経過規定）
If the certification prescribed in Article 23, paragraph (1) of the Former Act has been made for transactions listed in the items of that paragraph that an individual conducted before the Effective Date, the provisions of that paragraph through paragraph (5) of that Article remain in force with respect to those transactions.
個人が施行日前にした旧法第二十三条第一項各号に掲げる取引について同項に規定する証明がされた場合における当該取引については、同項から同条第五項までの規定は、なおその効力を有する。
If, before the Effective Date, payment was made by foreign means of payment prescribed in Article 23, paragraph (6) of the Former Act as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 21, paragraph (2) of the Former Act (including as applied mutatis mutandis pursuant to Article 21-3, paragraph (3) of the Former Act), or for an export relating to that transaction, or for a transaction deemed not to be included in technology export transactions, and the certification prescribed in that paragraph was made, and the provisions of Article 21, paragraph (1), Article 21-2, paragraph (1) or Article 21-3, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 23, paragraph (6) of the Former Act remain in force with respect to the inclusion in necessary expenses of an amount equivalent to the amount to be included in necessary expenses as prescribed in that paragraph with regard to that transaction.
施行日前に旧法第二十一条第二項（旧法第二十一条の三第三項において準用する場合を含む。）の規定により輸出取引に含まれないものとされた取引若しくは当該取引に係る輸出又は技術輸出取引に含まれないものとされた取引について、その対価として旧法第二十三条第六項に規定する対外支払手段による支払があり、かつ、同項に規定する証明があつた場合であつて、当該取引について旧法第二十一条第一項、第二十一条の二第一項又は第二十一条の三第一項の規定の適用があるべき場合における当該取引に係る旧法第二十三条第六項に規定する必要な経費に算入されるべき金額に相当する金額の必要な経費への算入については、同項の規定は、なおその効力を有する。
Supplementary Provisions, Article 10Transitional Provisions Concerning Special Depreciation by Individuals Having Export Transactions
第十条（輸出取引がある場合の個人の特別償却に関する経過規定）
If the total revenue of an individual from export transactions and technology export transactions conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that designated period exceeds the base export amount for the designated period prescribed in Article 23-2, paragraph (1) of the Former Act and the export amount ratio prescribed in that paragraph for that year exceeds the base export amount ratio prescribed in that paragraph, or in any other case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the amount to be included in necessary expenses as depreciation expenses for that year for fixed assets prescribed in that paragraph. In this case, with regard to the application of the provisions of that Article to income tax of an individual for 1964, the phrase "Articles 11 through 17" in paragraph (1) of that Article is deemed to be replaced with "Articles 11 through 17, or Articles 11 through 13-2 or Articles 14 through 17 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the 'Amending Act')", and the phrase "that Act" with "the Income Tax Act".
個人の旧法第二十一条の二第一項に規定する指定期間内の日の属する各年の当該指定期間内の輸出取引及び技術輸出取引による収入金額の合計額が旧法第二十三条の二第一項に規定する指定期間に係る基準輸出金額をこえ、かつ、その年の同項に規定する輸出金額割合が同項に規定する基準輸出金額割合をこえる場合その他同項に規定する政令で定める場合に該当する場合における同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金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。この場合において、個人の昭和三十九年分の所得税に対する同条の規定の適用については、同条第一項中「第十一条から第十七条まで」とあるのは「第十一条から第十七条まで又は租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）による改正後の租税特別措置法第十一条から第十三条の二まで若しくは第十四条から第十七条まで」と、「同法」とあるのは「所得税法」とする。
With regard to the application of the provisions of Article 13-3, paragraphs (1) and (2) of the New Act to fixed assets to which the provisions of Article 23-2, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply, the phrase "through Article 13" in paragraph (1) of that Article is deemed to be replaced with "through the preceding Article"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the provisions of that paragraph" with "if the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the 'Amending Act'), which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of that Act, apply, the provisions of that paragraph"; the phrase "pursuant to the provisions of Article 10, paragraph (2) of that Act" with "pursuant to the provisions of Article 10, paragraph (2) of the Income Tax Act"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the total depreciation limit prescribed in that paragraph calculated pursuant to the provisions of that paragraph" with "if the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act, apply, the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of that paragraph"; and the phrase "is less than the total depreciation limit for overseas transactions, etc." in paragraph (2) of that Article with "is less than the total depreciation limit for overseas transactions, etc. (excluding the amount specified by Cabinet Order out of the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act)".
前項の規定によりその効力を有するものとされる旧法第二十三条の二第一項の規定の適用を受ける固定資産で、新法第十三条の三第一項の規定の適用を受けるものに対する同項及び同条第二項の規定の適用については、同条第一項中「第十三条まで」とあるのは「前条まで」と、「前条第一項の規定の適用を受けるときは、同項の規定を」とあるのは「租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定を」と、「同法第十条第二項の規定により」とあるのは「所得税法第十条第二項の規定により」と、「前条第一項の規定の適用を受けるときは、同項の規定により計算される同項に規定する合計償却限度額」とあるのは「改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定により必要な経費に算入することができる減価償却費の限度額」と、同条第二項中「海外取引等に係る合計償却限度額に満たない場合」とあるのは「海外取引等に係る合計償却限度額（改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定により必要な経費に算入することができる減価償却費の限度額のうち政令で定める金額を除く。）に満たない場合」とする。
Supplementary Provisions, Article 11Transitional Provisions Concerning Increase or Decrease in the Amount of Depreciation Expenses Where Export Is Not Certified, etc.
第十一条（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定）
In the case where an individual prescribed in the items of Article 23-3, paragraph (1) of the Former Act has come to fall under the case listed in any of those items, the provisions of that Article remain in force with respect to the amount to be included in necessary expenses as depreciation expenses for the year that includes the day on which the individual came to fall under that case for fixed assets prescribed in that paragraph that the individual holds as of December 31 of that year. In this case, the provisions of the second sentence of paragraph (1) of the preceding Article apply mutatis mutandis.
旧法第二十三条の三第一項各号に規定する個人が当該各号に掲げる場合に該当することとなつた場合におけるその該当することとなつた日の属する年の十二月三十一日において当該個人の有する同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金額については、同条の規定は、なおその効力を有する。この場合においては、前条第一項後段の規定を準用する。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 13-3, paragraphs (1) and (2) of the New Act are applied to fixed assets to which the provisions of Article 23-3, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply. In this case, the phrase "Article 10, paragraph (1) of the Supplementary Provisions" in paragraph (2) of the preceding Article is deemed to be replaced with "Article 11, paragraph (1) of the Supplementary Provisions", the phrase "Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment" with "Article 23-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment", and the phrase "limit on depreciation expenses that may be included" with "amount of depreciation expenses to be included".
Supplementary Provisions, Article 13Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
第十三条（法人税の特例に関する経過規定の原則）
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date.