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; provided, however, that the provisions listed in the following items come into effect on the dates set forth in those items:
この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
the provisions amending Article 12-2, the part of the provisions amending Article 34-3 that relates to the provisions of Article 11, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa, the provisions amending Article 45, and the provisions adding one Article after Article 55: the date on which that Act comes into effect;
第十二条の二の改正規定、第三十四条の三の改正規定中沖縄振興開発特別措置法第十一条第一項の規定に係る部分、第四十五条の改正規定及び第五十五条の次に一条を加える改正規定 同法の施行の日
the provisions amending Articles 16-2 and 51-3: the date on which the Act on the Promotion of Industrial Relocation comes into effect;
第十六条の二及び第五十一条の三の改正規定 工業再配置促進法の施行の日
the provisions adding one item to Article 34-2, paragraph (2) and the provisions adding one item to Article 65-4, paragraph (1): the date on which the Act on Advancement of Expansion of Public Lands comes into effect;
第三十四条の二第二項に一号を加える改正規定及び第六十五条の四第一項に一号を加える改正規定 公有地の拡大の推進に関する法律の施行の日
the part of the provisions amending Article 34-3 that relates to the provisions of Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96 and Article 96-4 of that Act): the date on which the Act Partially Amending the Land Improvement Act (Act No. 37 of 1972) comes into effect.
第三十四条の三の改正規定中土地改良法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四において準用する場合を含む。）の規定に係る部分 土地改良法の一部を改正する法律（昭和四十七年法律第三十七号）の施行の日
Supplementary Provisions, Article 2Principle for Transitional Measures Concerning Special Provisions on Income Tax
第二条（所得税の特例に関する経過措置の原則）
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 1972 and subsequent years, and the provisions then in force continue to govern income tax for 1971 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、昭和四十七年分以後の所得税について適用し、昭和四十六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 Measures Concerning Tax Exemption on Interest and Similar Income from Small-Sum Government Bonds
第三条（少額国債の利子等の非課税に関する経過措置）
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that were purchased before that date.
新法第四条の規定は、この法律の施行の日（以下「施行日」という。）以後に購入する同条第一項に規定する国債について適用し、同日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds
第四条（民間外貨債の利子の非課税等に関する経過措置）
The provisions then in force continue to govern interest prescribed in Article 7-2 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued on or before March 31, 1972.
内国法人が昭和四十七年三月三十一日以前に発行した旧法第七条の二に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
The provisions then in force continue to govern interest prescribed in Article 7-3 of the Former Act that a resident or domestic corporation pays on or before March 31, 1972 on borrowings in foreign currency prescribed in that Article.
居住者又は内国法人が旧法第七条の三に規定する外国通貨による借入金につき昭和四十七年三月三十一日以前に支払う同条に規定する利子については、なお従前の例による。
The provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972.
非居住者が昭和四十七年三月三十一日以前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation for Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of Article 11 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual uses for the individual's business on or after April 1, 1972, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual used for the individual's business before that date.
新法第十一条の規定は、個人が昭和四十七年四月一日以後にその事業の用に供する同条第一項に規定する合理化機械等について適用し、個人が同日前にその事業の用に供した旧法第十一条第一項に規定する合理化機械等については、なお従前の例による。
The provisions of Article 12-2 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the New Act that an individual uses for the individual's business on or after the date on which that Act comes into effect.
新法第十二条の二の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、個人が同法の施行の日以後にその事業の用に供する新法第十二条の二第一項に規定する工業用機械等について適用する。
If an individual's gross revenue from business income for the year preceding each year that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in Article 13-3, paragraph (1) of the Former Act, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1972".
個人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日の属する各年の前年中の事業所得に係る総収入金額のうちに旧法第十三条の三第一項に規定する海外取引等による収入金額がある場合には、同項中「昭和四十九年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning the Special Expense Reserve for Blue Return Business Proprietors
第六条（青色事業主特別経費準備金に関する経過措置）
An individual who, as of the Effective Date, has an amount of the special expense reserve for blue return business proprietors prescribed in Article 18-3, paragraph (1) of the Former Act carried over from 1971 must reverse that amount of the special expense reserve for blue return business proprietors on that date.
施行日において昭和四十六年から繰り越された旧法第十八条の三第一項に規定する青色事業主特別経費準備金の金額を有する個人は、同日において当該青色事業主特別経費準備金の金額を取りくずさなければならない。
The amount reversed pursuant to the provisions of the preceding paragraph and the amount of the special expense reserve for blue return business proprietors referred to in that paragraph that was reversed during the period from January 1, 1972 to the day before the Effective Date are not included in gross revenue in calculating the amount of each type of income for 1972.
Supplementary Provisions, Article 7Transitional Measures 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措置）
The provisions of Article 21 of the New Act apply to an individual's revenue on or after April 1, 1972 from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before that date from transactions listed in the items of Article 13-3, paragraph (4) of the Former Act.
新法第二十一条の規定は、個人の同条第二項各号に掲げる取引による昭和四十七年四月一日以後の収入金額について適用し、個人の旧法第十三条の三第四項各号に掲げる取引による同日前の収入金額については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption for Income from Succeeding Crops on Land Where Land Improvement Projects Have Been Carried Out
第八条（土地改良事業施行地の後作所得の免税に関する経過措置）
With regard to income arising from the sowing or planting of rapeseed, etc. prescribed in Article 25 of the Former Act on land that became available for use, on or before March 31, 1972, as land improved by a land improvement project prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
昭和四十七年三月三十一日以前に旧法第二十五条第一項に規定する土地改良事業により改良された土地として利用することができることとなつた土地における同条に規定する菜種等の播種又は植付けにより生ずる所得については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Individuals
第九条（個人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 28-3 of the New Act apply where an individual receives the delivery of business closure or conversion subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where an individual received the delivery of grants, etc. prescribed in Article 28-3, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "within the period" in paragraph (3) of that Article deemed to be replaced with "within the period (or, if there are unavoidable circumstances specified by Cabinet Order, the period from January 1 of that year to the date specified by Cabinet Order)".
新法第二十八条の三の規定は、個人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、個人が同日前に旧法第二十八条の三第一項に規定する交付金等の交付を受けた場合については、同条第三項中「期間内」とあるのは、「期間（政令で定めるやむを得ない事情がある場合には、同年一月一日から政令で定める日までの期間）内」として、同条の規定の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning the Deduction for Housing Savings
第十条（住宅貯蓄控除に関する経過措置）
The provisions of Article 41-2, paragraph (2) of the New Act apply to housing savings contracts under the provisions of that paragraph that are concluded on or after the Effective Date.
新法第四十一条の二第二項の規定は、施行日以後に締結する同項の規定による住宅貯蓄契約について適用する。
Supplementary Provisions, Article 11Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
第十一条（法人税の特例に関する経過措置の原則）
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) beginning on or after April 1, 1972, and the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.
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。）の昭和四十七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 12Transitional Measures Concerning Depreciation for Corporations
第十二条（法人の減価償却に関する経過措置）
The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation uses for its business on or after April 1, 1972, and the provisions then in force continue to govern rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that a corporation used for its business before that date.
新法第四十三条の規定は、法人が昭和四十七年四月一日以後にその事業の用に供する同条第一項に規定する合理化機械等について適用し、法人が同日前にその事業の用に供した旧法第四十三条第一項に規定する合理化機械等については、なお従前の例による。
The provisions of Article 45 of the New Act (limited to the part relating to the provisions of Article 11, paragraph (1) or Article 23, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa) apply to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the New Act that a corporation uses for its business on or after the date on which that Act comes into effect.
新法第四十五条の規定（沖縄振興開発特別措置法第十一条第一項又は第二十三条第一項の規定に係る部分に限る。）は、法人が同法の施行の日以後にその事業の用に供する新法第四十五条第一項に規定する工業用機械等について適用する。
If the gross revenue for the base year prescribed in Article 46-2, paragraph (1) of the Former Act for each business year of a corporation that includes a day within the period from April 1, 1964 to March 31, 1972 includes revenue from overseas transactions, etc. prescribed in that paragraph, the provisions of that Article govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1972".
法人の昭和三十九年四月一日から昭和四十七年三月三十一日までの期間内の日を含む各事業年度の旧法第四十六条の二第一項に規定する基準年度の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がある場合には、同項中「昭和四十九年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例による。
The provisions of Article 48-2 of the New Act apply to crude oil stockpiling facilities prescribed in paragraph (1) of that Article that a corporation prescribed in that paragraph uses for stockpiling crude oil on or after the Effective Date, and the provisions then in force continue to govern crude oil stockpiling facilities prescribed in Article 48-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph used for stockpiling crude oil before the Effective Date.
新法第四十八条の二の規定は、同条第一項に規定する法人が施行日以後に原油の備蓄の用に供する同項に規定する原油備蓄施設について適用し、旧法第四十八条の二第一項に規定する法人が施行日前に原油の備蓄の用に供した同項に規定する原油備蓄施設については、なお従前の例による。