Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contributions in Kind
第二十一条（現物出資した場合の課税の特例に関する経過措置）
With regard to corporation tax in the case where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act made a capital contribution in kind in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item before the Effective Date, the provisions then in force continue to govern.
旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人が施行日前に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資した場合における法人税については、なお従前の例による。
With regard to corporation tax in the case where a corporation prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act which received the approval prescribed in that item before the Effective Date made a capital contribution in kind of the assets pertaining to that approval, the provisions then in force continue to govern.
旧法第六十六条の三第一項第二号に規定する法人で施行日前に同号に規定する承認を受けたものが、当該承認に係る資産を現物出資した場合における法人税については、なお従前の例による。
Where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act that is specified by Cabinet Order makes a capital contribution in kind, during the period from the Effective Date to March 31, 1981, in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item, the provisions of that Article govern, with the phrase "small and medium sized enterprise" in that item deemed to be replaced with "small and medium sized enterprise (limited to one specified by Cabinet Order referred to in Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 4, paragraph (1) of that Act" deemed to be replaced with "Article 4, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act".
旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人で政令で定めるものが施行日から昭和五十六年三月三十一日までの間に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資する場合には、同号中「中小企業者」とあるのは「中小企業者（昭和五十五年改正法附則第二十一条第三項に規定する政令で定めるものに限る。）」と、「同法第四条第一項」とあるのは「中小企業近代化促進法第四条第一項」として、同条の規定の例による。
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of the preceding paragraph apply (limited to the case of making a capital contribution in kind before April 1, 1982 in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "Article 66-3" in paragraph (4) of that Article is deemed to be replaced with "Article 66-3 (including Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)".
前項の規定の適用がある場合（昭和五十七年四月一日前に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における新法第六十三条の規定の適用については、同条第四項中「第六十六条の三」とあるのは、「第六十六条の三（昭和五十五年改正法附則第二十一条第三項を含む。）」とする。
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982) in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, during the period from April 1, 1982 to the day before the date specified in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; referred to as the "1983 Amendment Act" in the following paragraph), in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "or Articles 65-7 through 65-10" in paragraph (4) of that Article is deemed to be replaced with ", Articles 65-7 through 65-10 or Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
第三項の規定の適用がある場合（昭和五十七年四月一日から租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号。次項において「昭和五十八年改正法」という。）附則第一条第一号に定める日の前日までの間に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「若しくは第六十五条の七から第六十五条の十まで」とあるのは、「、第六十五条の七から第六十五条の十まで若しくは昭和五十五年改正法附則第二十一条第三項」とする。
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the 1983 Amendment Act in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, on or after the date specified in Article 1, item (i) of the Supplementary Provisions of the 1983 Amendment Act, in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "the provisions through Article 66" in paragraph (4) of that Article is deemed to be replaced with "the provisions through Article 66 (including the provisions of Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)".
第三項の規定の適用がある場合（昭和五十八年改正法附則第一条第一号に定める日以後に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における昭和五十八年改正法による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「第六十六条までの規定」とあるのは、「第六十六条までの規定（昭和五十五年改正法附則第二十一条第三項の規定を含む。）」とする。
Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Refunds by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
第二十二条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置）
With regard to the amount of loss prescribed in Article 68-2 of the Former Act incurred in each business year listed in the items of that Article of a corporation listed in those items, the provisions then in force continue to govern.
旧法第六十八条の二各号に掲げる法人の当該各号に掲げる各事業年度において生じた同条に規定する欠損金額については、なお従前の例による。
Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Inheritance Tax
第二十三条（相続税の特例に関する経過措置）
The provisions of Article 70-7 of the New Act apply to inheritance tax pertaining to permission for payment in installments granted on or after the Effective Date pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950), and with regard to inheritance tax for which permission for payment in installments was granted before the Effective Date pursuant to those provisions, the provisions then in force continue to govern, except as specified in the following paragraph and paragraph (3).
Where there is an amount of inheritance tax pertaining to permission for payment in installments granted before the Effective Date in which the ratio of the value of standing timber prescribed in Article 70-7, paragraph (1) of the New Act to the total value of the property that formed the basis for calculating that amount of inheritance tax is 4/10 or more and less than 5/10, the district director may, upon an application made in the manner specified by Cabinet Order, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, by the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), by the person who received that permission for payment in installments, change the installment payments for the payment in installments whose due dates for payment arrive on or after the Effective Date in accordance with the provisions of paragraph (1) of that Article.
In the case prescribed in the preceding paragraph, if a person who received permission for payment in installments before the Effective Date has submitted the documents prescribed in Article 70-7, paragraph (4) of the New Act to the district director with jurisdiction over the place for tax payment by the due date for payment of the first installment payment for the payment in installments arriving on or after the Effective Date, the portion of the interest tax on the amount of inheritance tax for which the due date for payment of an installment payment for the payment in installments arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (2) of that Article.
With regard to inheritance tax pertaining to national government bonds, local government bonds or corporate bonds prescribed in Article 71, paragraph (1) of the Former Act (hereinafter referred to as "refunding government bonds, etc." in this paragraph) acquired before the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph), or inheritance tax pertaining to refunding government bonds, etc. acquired by inheritance or bequest from a person who holds refunding government bonds, etc. on the Effective Date, the provisions then in force continue to govern.
施行日前に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した旧法第七十一条第一項に規定する国債、地方債若しくは社債（以下この項において「借換国債等」という。）に係る相続税又は施行日において借換国債等を有する者から相続若しくは遺贈により取得した当該借換国債等に係る相続税については、なお従前の例による。