Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 2Principle for 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, 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 1968 and subsequent years, and with regard to income tax for 1967 and earlier years, the provisions then in force continue to govern.
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、昭和四十三年分以後の所得税について適用し、昭和四十二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 Interest on Private Foreign Currency Denominated Bonds
第三条（民間外貨債の利子に関する経過規定）
With regard to interest paid to a nonresident or a foreign corporation on foreign currency denominated bonds prescribed in Article 7-2, item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that a domestic corporation issued by March 31, 1968, the provisions then in force continue to govern.
内国法人が昭和四十三年三月三十一日までに発行した改正前の租税特別措置法（以下「旧法」という。）第七条の二第二号に規定する外貨債につき非居住者又は外国法人に対して支払う利子については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Provisions Concerning Tax Credits for Individuals
第四条（個人の税額控除に関する経過規定）
In the case where an individual has, during the period from April 1, 1966 to March 31, 1968, carried out a disposal prescribed in Article 10, paragraph (1) of the Former Act of former specified equipment (meaning specified equipment prescribed in Article 10, paragraph (1) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern.
個人が、昭和四十一年四月一日から昭和四十三年三月三十一日までの間に、旧特定設備（旧法第十条第一項に規定する特定設備をいう。次項において同じ。）の同条第一項に規定する廃棄をした場合については、なお従前の例による。
In the case where an individual has, during the period from April 1, 1968 to March 31, 1969, carried out a disposal prescribed in Article 10, paragraph (1) of the Former Act of equipment specified by Cabinet Order out of former specified equipment that newly became eligible for the application of the provisions of that paragraph on or after August 31, 1967, the provisions of that Article are to govern, with the phrase "March 31, 1968" in that paragraph deemed to be replaced with "March 31, 1969", and the phrase "equipment specified by Cabinet Order" with "equipment specified by Cabinet Order prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968)".
個人が、旧特定設備で昭和四十二年八月三十一日以後に旧法第十条第一項の規定の適用を新たに受けることができることとなつたもののうち政令で定める設備につき、昭和四十三年四月一日から昭和四十四年三月三十一日までの間に、同項に規定する廃棄をした場合には、同項中「昭和四十三年三月三十一日」とあるのは「昭和四十四年三月三十一日」と、「政令で定める設備」とあるのは「租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第四条第二項に規定する政令で定める設備」として、同条の規定の例によるものとする。
Supplementary Provisions, Article 5Transitional Provisions Concerning Depreciation for Individuals
第五条（個人の減価償却に関する経過規定）
In the case where an individual applies the provisions of Article 13-3, paragraph (1) of the New Act, if the gross revenue prescribed in that paragraph includes revenue from overseas transactions, etc. prescribed in that paragraph that derives from transactions that have newly come to fall under the transactions listed in paragraph (4), item (iv) of that Article under the provisions of the New Act, or from the transactions listed in item (xi) of that paragraph, the revenue from those transactions is limited to the individual's revenue from those transactions on or after April 1, 1968.
個人が新法第十三条の三第一項の規定を適用する場合において、同項に規定する総収入金額のうちに同項に規定する海外取引等による収入金額で新法の規定により同条第四項第四号に掲げる取引に新たに該当することとなつたもの又は同項第十一号に掲げる取引によるものがあるときは、これらの取引による収入金額については、当該個人の昭和四十三年四月一日以後の当該取引による収入金額に限るものとする。
Supplementary Provisions, Article 6Transitional Provisions Concerning Reserves of Individuals
第六条（個人の準備金に関する経過規定）
In calculating the amount of business income of an individual for 1968, for an individual for whom the lesser of the amount of the reserve for price fluctuations as of December 31, 1967 and the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1968 (or, for an individual to whom the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) would apply if, in calculating the reserve limit for the reserve for price fluctuations relating to business income for 1968, that business income were deemed to be business income for 1967 or an earlier year, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of that day, notwithstanding the provisions of that paragraph, the amount obtained by adding the excess amount to that total is to be the total of the amounts calculated under the provisions of the items of that paragraph. In this case, the phrase "last-in first-out method" in Article 19, paragraph (1), item (i) of the Former Act is deemed to be replaced with "last-in first-out method or a valuation method equivalent thereto".
個人の昭和四十三年分の事業所得の金額を計算する場合において、昭和四十二年十二月三十一日における価格変動準備金の金額と昭和四十三年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（昭和四十三年分の事業所得に係る価格変動準備金の積立限度額の計算について当該事業所得を昭和四十二年分以前の年分の事業所得とみなした場合に租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第四条第二項の規定の適用がある個人については、同項の規定の例により計算した金額）が、同日において新法第十九条第一項各号の規定により計算した金額の合計額をこえる個人については、同項の規定にかかわらず、当該合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。この場合において、旧法第十九条第一項第一号中「後入先出法」とあるのは、「後入先出法若しくはこれに準ずる評価方法」とする。
In each year up to the year preceding the first year in which the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act for an individual to whom the provisions of the preceding paragraph have been applied comes to exceed the amount of the reserve for price fluctuations as of December 31 of the preceding year (limited to each year up to 1972), notwithstanding the provisions of that paragraph, the total of the amounts listed below is to be the total of the amounts calculated under the provisions of the items of that paragraph:
前項の規定の適用を受けた個人の新法第十九条第一項各号の規定により計算した金額の合計額が前年十二月三十一日における価格変動準備金の金額をこえることとなる最初の年の前年までの各年（昭和四十七年までの各年に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。
the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of December 31 of that year;
その年十二月三十一日において新法第十九条第一項各号の規定により計算した金額の合計額
the amount obtained by deducting, from the amount of the reserve for price fluctuations as of December 31 of the preceding year, whichever is greater of the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of that day and the total listed in the preceding item.
前年十二月三十一日における価格変動準備金の金額から同日において新法第十九条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額
Supplementary Provisions, Article 7Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第七条（個人の技術等海外取引に係る所得の特別控除に関する経過規定）
The provisions of Article 21 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after April 1, 1968, and with regard to revenue prescribed in Article 21, paragraph (1) or (2) of the Former Act before that date, the provisions then in force continue to govern.
新法第二十一条の規定は、昭和四十三年四月一日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項又は第二項に規定する収入金額については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Provisions Concerning Tax Exemption on Capital Gains, etc. in the Case of Donation of Property to the State, etc.
第八条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過規定）
The provisions of Article 40 of the New Act apply to income tax on gifts or bequests of property made by an individual on or after April 1, 1968, and with regard to income tax on gifts or bequests of property made before that date, the provisions then in force continue to govern.
新法第四十条の規定は、個人が昭和四十三年四月一日以後にする財産の贈与又は遺贈に係る所得税について適用し、同日前にした財産の贈与又は遺贈に係る所得税については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Provisions Concerning Tax Exemption on Issue Discounts on Interest-Bearing Foreign Currency Bonds for Individuals
第九条（個人の利付外貨債の発行差金の非課税に関する経過規定）
The provisions of Article 41-13 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after April 1, 1968, and with regard to issue discounts on such interest-bearing foreign currency bonds issued before that date, the provisions then in force continue to govern.
新法第四十一条の十三の規定は、昭和四十三年四月一日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された当該利付外貨債の発行差金については、なお従前の例による。
Supplementary Provisions, Article 10Principle for Transitional Provisions Concerning Special Provisions on Corporation Tax
第十条（法人税の特例に関する経過規定の原則）
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after April 1, 1968, and with regard to corporation tax for business years of corporations that commenced before that date, the provisions then in force continue to govern.
新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十三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 11Transitional Provisions Concerning Tax Credits for Corporations
第十一条（法人の税額控除に関する経過規定）
In the case where a corporation has, during the period from April 1, 1966 to March 31, 1968, carried out a disposal prescribed in Article 42-4, paragraph (1) of the Former Act of former specified equipment (meaning specified equipment prescribed in Article 42-4, paragraph (1) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern.
法人が、昭和四十一年四月一日から昭和四十三年三月三十一日までの間に、旧特定設備（旧法第四十二条の四第一項に規定する特定設備をいう。次項において同じ。）の同条第一項に規定する廃棄をした場合については、なお従前の例による。
In the case where a corporation has, during the period from April 1, 1968 to March 31, 1969, carried out a disposal prescribed in Article 42-4, paragraph (1) of the Former Act of equipment specified by Cabinet Order out of former specified equipment that newly became eligible for the application of the provisions of that paragraph on or after August 31, 1967, the provisions of that Article are to govern, with the phrase "March 31, 1968" in that paragraph deemed to be replaced with "March 31, 1969", and the phrase "equipment specified by Cabinet Order" with "equipment specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968)".
法人が、旧特定設備で昭和四十二年八月三十一日以後に旧法第四十二条の四第一項の規定の適用を新たに受けることができることとなつたもののうち政令で定める設備につき、昭和四十三年四月一日から昭和四十四年三月三十一日までの間に、同項に規定する廃棄をした場合には、同項中「昭和四十三年三月三十一日」とあるのは「昭和四十四年三月三十一日」と、「政令で定める設備」とあるのは「租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第十一条第二項に規定する政令で定める設備」として、同条の規定の例によるものとする。
The provisions of Article 42-5 of the New Act apply to a specified merger prescribed in paragraph (1) of that Article that a corporation has carried out on or after April 1, 1968, and with regard to a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
新法第四十二条の五の規定は、法人が昭和四十三年四月一日以後に行なつた同条第一項に規定する特定合併について適用し、法人が同日前に行なつた旧法第四十二条の五第一項に規定する特定合併については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, the calculation of the amount to be deducted from the amount of corporation tax under those provisions for a corporation that carried out a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act before April 1, 1968 and has carried out a specified merger prescribed in Article 42-5, paragraph (1) of the New Act on or after that date is specified by Cabinet Order.
昭和四十三年四月一日前に旧法第四十二条の五第一項に規定する特定合併を行なつた法人で、同日以後に新法第四十二条の五第一項に規定する特定合併を行なつたもののこれらの規定により法人税の額から控除される金額の計算については、前項の規定にかかわらず、政令で定める。