Supplementary Provisions, Article 13Transitional Measures Concerning the Reserve for Resource Development Investment Losses of Corporations
第十三条（法人の資源開発投資損失準備金に関する経過措置）
The provisions of Article 56 of the New Act apply where a corporation acquires resource development shares, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation acquired resource development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date.
新法第五十六条の規定は、法人が施行日以後に同条第一項に規定する資源開発株式等を取得する場合について適用し、法人が同日前に旧法第五十六条第一項に規定する資源開発株式等を取得した場合については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
第十四条（法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 58 of the New Act apply to a corporation'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 a corporation's revenue before that date from transactions listed in the items of Article 46-2, paragraph (3) of the Former Act.
新法第五十八条の規定は、法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、法人の旧法第四十六条の二第三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 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 65-3 or Article 65-4 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after April 1, 1972, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Article 65-3 or Article 65-4 of the Former Act that a corporation carried out before that date.
新法第六十五条の三又は第六十五条の四の規定は、法人が昭和四十七年四月一日以後に行なうこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行なつた旧法第六十五条の三又は第六十五条の四の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
第十六条（合併の場合の清算所得等の課税の特例に関する経過措置）
The provisions then in force continue to govern the case where a corporation prescribed in Article 66-2, paragraph (1), item (vi) of the Former Act has received a recommendation prescribed in that item.
旧法第六十六条の二第一項第六号に規定する法人が同号に規定する勧告を受けた場合については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on the Treatment, etc. of Losses Arising from the Inclusion of Accounts Receivable of Ammonium Sulfate Manufacturers in Deductible Expenses
第十七条（硫安製造者の売掛金の損金算入による欠損金の処置等の特例に関する経過措置）
The provisions then in force continue to govern the case where an ammonium sulfate manufacturer prescribed in Article 66-9, paragraph (1) of the Former Act holds accounts receivable arising from its sale of ammonium sulfate to a company prescribed in that paragraph before the Effective Date, and the case where that company holds accounts payable arising from its purchase of ammonium sulfate from that ammonium sulfate manufacturer before that date.
旧法第六十六条の九第一項に規定する硫安製造者が施行日前に同項に規定する会社に対して硫安を販売したことにより生じた売掛金を有する場合及び当該会社が同日前に当該硫安製造者から硫安を購入したことにより生じた買掛金を有する場合については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Corporations
第十八条（法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 67-4 of the New Act apply where a corporation 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 a corporation received the delivery of grants, etc. prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "the following paragraph" in paragraph (3) of that Article deemed to be replaced with "if the period required for the construction of a factory, etc. normally exceeds two years or there are other unavoidable circumstances specified by Cabinet Order, the period specified by Cabinet Order. The following paragraph".
新法第六十七条の四の規定は、法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、法人が同日前に旧法第六十七条の四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「次項」とあるのは、「工場等の建設に要する期間が通常二年をこえることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間。次項」として、同条の規定の例による。
Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Issue Discounts on Interest-Bearing Foreign Currency Bonds
第十九条（利付外貨債の発行差金の特例に関する経過措置）
The provisions then in force continue to govern issue discounts prescribed in Article 68-2 of the Former Act that a foreign corporation prescribed in that Article receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972.
旧法第六十八条の二に規定する外国法人が昭和四十七年三月三十一日以前に発行された同条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 20Transitional Measures Concerning Special Provisions on Taxation Where Long-Term Foreign Currency Denominated Claims, etc. Acquired Before the Currency Adjustment Measures Were Not Translated at the Exchange Rate at the End of the Period
第二十条（通貨調整措置前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置）
A corporation that filed, on or before April 30, 1972, a tax return, etc. prescribed in Article 2, paragraph (2), item (xi) of the New Act for the applicable business year prescribed in Article 68-2, paragraph (1) of the New Act (or, for a corporation that filed that tax return, etc. during the period from the Effective Date to April 30 of that year, limited to one that was eligible for the application of the provisions of Article 68-2 of the New Act and did not receive that application) may, if a change is to arise as a result of the application of the provisions of Article 68-2 of the New Act in the matters stated in that tax return, etc. (or, if a reassessment of those matters has been made under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes (Act No. 66 of 1962), the matters after that reassessment), make a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director by May 31, 1972 with regard to the matters in which that change is to arise, as specified by Cabinet Order. In this case, the provisions of Article 68-2, paragraph (8) of the New Act do not apply.
昭和四十七年四月三十日以前に新法第六十八条の二第一項に規定する適用年度に係る新法第二条第二項第十一号に規定する確定申告書等を提出した法人（施行日以後同年四月三十日までの間に当該確定申告書等を提出した法人にあつては、新法第六十八条の二の規定の適用を受けることができる者で、その適用を受けなかつたものに限る。）は、当該確定申告書等に記載された事項（これらの事項につき国税通則法（昭和三十七年法律第六十六号）第二十四条又は第二十六条の規定による更正があつた場合には、当該更正後の事項）につき新法第六十八条の二の規定の適用により異動を生ずることとなつたときは、政令で定めるところにより、その異動を生ずることとなつた事項につき、昭和四十七年五月三十一日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。この場合においては、新法第六十八条の二第八項の規定は、適用しない。
Supplementary Provisions, Article 21Transitional Measures Concerning Gift Tax
第二十一条（贈与税に関する経過措置）
The provisions of Article 70-4 of the New Act apply to gift tax in the case where facts falling under the provisions of that Article have occurred on or after April 1, 1972, and the provisions then in force continue to govern gift tax in the case where facts falling under the provisions of Article 70-4 of the Former Act occurred before that date.
新法第七十条の四の規定は、昭和四十七年四月一日以後に同条の規定に該当する事実が生じた場合における贈与税について適用し、同日前に旧法第七十条の四の規定に該当する事実が生じた場合における贈与税については、なお従前の例による。
Supplementary Provisions, Article 22Transitional Measures Concerning Registration and License Tax
第二十二条（登録免許税に関する経過措置）
The provisions of Article 74, paragraph (1) or (2) of the New Act (limited to the part relating to the guarantee of obligations) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in those provisions that is newly built or acquired, respectively, on or after April 1, 1972, where the registration is obtained on or after the day following the Effective Date.
新法第七十四条第一項又は第二項の規定（債務の保証に係る部分に限る。）は、それぞれ昭和四十七年四月一日以後に新築され、又は取得されるこれらの規定に規定する住宅用の家屋についての抵当権の設定の登記で施行日の翌日以後に受けるものに係る登録免許税について適用する。
The provisions of Article 77, Article 77-5 or Article 78-3, paragraph (1) of the New Act apply to registration and license tax on registration made on or after the day following the Effective Date.
新法第七十七条、第七十七条の五又は第七十八条の三第一項の規定は、施行日の翌日以後の登記に係る登録免許税について適用する。
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land used for cultivation or livestock raising that a settler prescribed in Article 77-2 of the Former Act acquired on or before March 31, 1972 through mediation prescribed in that Article, where the registration is obtained within one year after the acquisition of that land.
昭和四十七年三月三十一日以前に旧法第七十七条の二に規定する開拓者が同条に規定するあつせんにより取得した耕作又は養畜の用に供する土地の所有権の移転の登記で当該土地の取得後一年以内に受けるものに係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on the registration prescribed in Article 81-3, paragraph (1) of the Former Act or the registration prescribed in paragraph (2) of that Article relating to a merger carried out by a corporation on or before March 31, 1972, where the registration is obtained within one year after that merger.
昭和四十七年三月三十一日以前に合併をした法人の当該合併に係る旧法第八十一条の三第一項に規定する登記又は同条第二項に規定する登記で当該合併後一年以内に受けるものに係る登録免許税については、なお従前の例による。
Supplementary Provisions, Article 23Transitional Measures Concerning Gasoline Tax and Local Road Tax
第二十三条（揮発油税及び地方道路税に関する経過措置）
The provisions of Article 90 of the New Act also apply to gasoline to be used for the purpose listed in paragraph (1), item (ii) of that Article that was shipped out of a gasoline manufacturing site during the period from April 1, 1972 to the day before the Effective Date.
新法第九十条の規定は、昭和四十七年四月一日以後施行日の前日までに揮発油の製造場から移出された同条第一項第二号に掲げる用途に供される揮発油についても適用する。
The provisions then in force continue to govern gasoline tax and local road tax on gasoline for use as aircraft fuel that was shipped out of a gasoline manufacturing site with the application of the provisions of Article 90, paragraph (1) of the Former Act, or taken out of a bonded area with the approval under Article 90-2, paragraph (1) of the Former Act, on or before March 31, 1972.
昭和四十七年三月三十一日以前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた航空機の燃料用の揮発油に係る揮発油税及び地方道路税については、なお従前の例による。
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to gasoline tax and local road tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
Supplementary Provisions, Article 25Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十五条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
If an individual's gross revenue from business income for each year from 1968 to 1971 includes revenue from the carriage of imported cargo prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "1969 Amendment Act Before the Amendment" in this Article), the provisions of paragraphs (3) and (4) of that Article govern, with the phrase "1974" in paragraph (4) of that Article deemed to be replaced with "1972", and the phrase "Article 13-3, paragraph (6)" deemed to be replaced with "Article 13-3, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (6) of that Article".
個人の昭和四十三年から昭和四十六年までの各年中の事業所得に係る総収入金額のうちに前条の規定による改正前の租税特別措置法の一部を改正する法律（以下この条において「改正前の昭和四十四年改正法」という。）附則第四条第三項に規定する輸入貨物の運送による収入金額がある場合には、同条第四項中「昭和四十九年」とあるのは「昭和四十七年」と、「第十三条の三第六項」とあるのは「第十三条の三第一項中「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、同条第六項」として、同条第三項及び第四項の規定の例による。
The provisions then in force continue to govern an individual's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 6, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
個人の改正前の昭和四十四年改正法附則第六条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。
If the gross revenue for the base year prescribed in Article 11, paragraph (6) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment relating to each business year of a corporation that includes a day within the period from April 1, 1969 to March 31, 1972 includes revenue from the carriage of imported cargo prescribed in that paragraph, the provisions of paragraphs (6) through (8) of that Article govern, with the phrase "Article 46-2, paragraph (5)" in paragraph (8) of that Article deemed to be replaced with "Article 46-2, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (5) of that Article".
法人の昭和四十四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に係る改正前の昭和四十四年改正法附則第十一条第六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輸入貨物の運送による収入金額がある場合には、同条第八項中「第四十六条の二第五項」とあるのは、「第四十六条の二第一項中「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、同条第五項」として、同条第六項から第八項までの規定の例による。
The provisions then in force continue to govern a corporation's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
法人の改正前の昭和四十四年改正法附則第十三条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。