Supplementary Provisions, Article 17Transitional Measures in the Case of Transfer, etc. of Assets by Corporations
第十七条（法人の資産の譲渡等の場合の経過措置）
The provisions of Article 63 of the New Act (excluding paragraph (4) of that Article) apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date.
新法第六十三条（同条第四項を除く。）の規定は、法人が昭和五十七年一月一日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が同日前に行つた旧法第六十三条第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
Necessary matters concerning the application of the provisions of Article 63, paragraph (1) of the New Act to a transfer, etc. of land prescribed in that paragraph relating to land, etc. prescribed in paragraph (1), item (i) of that Article located within the area of Okinawa Prefecture that a corporation makes in 1982 are specified by Cabinet Order.
法人が昭和五十七年中に行う沖縄県の区域内にある新法第六十三条第一項第一号に規定する土地等に係る同項に規定する土地の譲渡等に対する同項の規定の適用に関し必要な事項は、政令で定める。
The provisions of Article 64 and Article 65-7 (excluding item (xiv) of the table in paragraph (1) of that Article) of the New Act apply to corporation tax of a corporation 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 that ended before the Effective Date.
新法第六十四条及び第六十五条の七（同条第一項の表の第十四号を除く。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了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。
The provisions of item (xiv) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of that item that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on the transfer of assets listed in the left-hand column of item (xiv) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before that date.
新法第六十五条の七第一項の表の第十四号の規定は、法人が昭和五十七年一月一日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧法第六十五条の七第一項の表の第十四号の上欄に掲げ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 18Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contributions in Kind
第十八条（現物出資の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 that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that received the approval prescribed in that item before the Effective Date makes a capital contribution in kind of fixed assets relating to that approval, 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、当該承認に係る固定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。
With regard to corporation tax in the case where a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it received the certification 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二号に規定する中小漁業者に該当する法人が施行日前に同号に規定する認定を受けた中小漁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。
If a corporation that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that is specified by Cabinet Order receives the approval prescribed in that item during the period from the Effective Date to March 31, 1983 and makes a capital contribution in kind of fixed assets relating to that approval, the provisions of that Article are to govern, with the phrase "small and medium sized business operator" in that item deemed to be replaced with "small and medium sized business operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982; referred to as the "1982 Amendment Act" in the following item))", the phrase "March 31, 1982" with "March 31, 1983", and the phrase "Article 5-21, paragraph (1) of that Act" with "Article 5-21, paragraph (1) of the Act on the Organization of Small and Medium-sized Enterprise Association".
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五十八年三月三十一日までの間に同号に規定する承認を受け、当該承認に係る固定資産を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（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。次号において「昭和五十七年改正法」という。）附則第十八条第三項に規定する政令で定めるものに限る。）」と、「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「同法第五条の二十一第一項」とあるのは「中小企業団体の組織に関する法律第五条の二十一第一項」として、同条の規定の例による。
If a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act and that is specified by Cabinet Order makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it receives the certification prescribed in that item during the period from the Effective Date to March 31, 1983, the provisions of that Article are to govern, with the phrase "March 31, 1982" in that item deemed to be replaced with "March 31, 1983", the phrase "small and medium sized fishery operator" with "small and medium sized fishery operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1982 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" with "Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries".
旧法第六十六条の三第一項第二号に規定する中小漁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五十八年三月三十一日までの間に同号に規定する認定を受けた中小漁業構造改善計画に従つて現物出資する場合には、同号中「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十七年改正法附則第十八条第四項に規定する政令で定めるものに限る。）」と、「同法第十条第一項」とあるのは「漁業再建整備特別措置法第十条第一項」として、同条の規定の例による。
With regard to corporation tax in the case where a person listed in any of the items of Article 21, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development (Act No. 131 of 1971) receives the approval prescribed in that item during the period from the Effective Date to March 31, 2002 and makes a capital contribution in kind of fixed assets relating to that approval (including a case specified by Cabinet Order as equivalent thereto), the provisions of Article 66-3 of the Former Act remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (6) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）第二十一条第一項各号に掲げる者が施行日から平成十四年三月三十一日までの間に当該各号に規定する承認を受けて当該承認に係る固定資産を現物出資する場合（これに準ずる場合として政令で定める場合を含む。）における法人税については、旧法第六十六条の三の規定は、なおその効力を有する。この場合において、同条第六項中「大蔵省令」とあるのは、「財務省令」とする。
With regard to the application of the provisions of Article 62-3, paragraph (9) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 63, paragraph (4) of that Act) in the case where the provisions of the preceding paragraph apply, the phrase "the provisions of Article 66" in Article 62-3, paragraph (9) of that Act is deemed to be replaced with "the provisions of Article 66 (including the provisions of Article 18, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982))".
前項の規定の適用がある場合における租税特別措置法第六十二条の三第九項（同法第六十三条第四項において準用する場合を含む。）の規定の適用については、同法第六十二条の三第九項中「第六十六条の規定」とあるのは、「第六十六条の規定（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）附則第十八条第五項の規定を含む。）」とする。
Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Corporations
第十九条（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 to corporation tax of a corporation 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 that ended before the Effective Date.
新法第六十七条の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了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 20Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十条（登録免許税の特例に関する経過措置）
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in that paragraph is received from the State on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act was received from the State before the Effective Date.
新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale prescribed in Article 76, paragraph (3) of the Former Act was received from the State before the Effective Date, the provisions then in force continue to govern.
施行日前に国から旧法第七十六条第三項に規定する売渡しを受けた土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act acquired through an exchange prescribed in that Article conducted before the Effective Date, the provisions then in force continue to govern.
施行日前に行われた旧法第七十七条に規定する交換により取得した同条に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in item (ii) of that Article acquired on or after the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, item (ii) of the Former Act acquired before the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item.
新法第七十七条の四の規定は、施行日以後に同条第二号に規定する利用権設定等促進事業により取得する同号に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の四第二号に規定する利用権設定等促進事業により取得した同号に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 77-5, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph conducted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-5, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph conducted before the Effective Date.
新法第七十七条の五第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十七条の五第一項に規定する交換分合により取得した同項に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
With regard to registration and license tax on the registration of the creation of a mortgage received to secure a claim arising from a loan falling under the provisions of Article 78 of the Former Act made before the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, the provisions then in force continue to govern.
施行日前に行われた旧法第七十八条に規定する農林漁業者又は団体に対する同条の規定に該当する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article that a small and medium sized business operator prescribed in that Article acquires on or after the Effective Date from a business cooperative, etc. prescribed in that Article, and the provisions then in force continue to govern registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act that a small and medium sized business operator prescribed in that Article acquired before the Effective Date from a business cooperative, etc. prescribed in that Article. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, the provisions of that Article apply to registration and license tax on that registration for that land or those buildings that a small and medium sized business operator prescribed in that Article acquires within the period listed in the middle column of that table, with the phrase "16/1,000" in that Article read as the words listed in the right-hand column of that table.
| (i) land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; referred to as the "1980 Amendment Act" in this paragraph) came into effect to the day before the Effective Date | The period from the Effective Date to March 31, 1984 | 12/1,000 |
| (ii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) came into effect to the day before the date on which the 1980 Amendment Act came into effect | The period from the Effective Date to March 31, 1984 | 9/1,000 |
| (iii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1978 Amendment Act came into effect | The period from the Effective Date to March 31, 1984 | 6/1,000 |
| (iv) buildings prescribed in Article 78-3, paragraph (1) of the New Act that are specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1980 Amendment Act came into effect | The period from the Effective Date to March 31, 1984 | 9/1,000 |
| (v) land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) came into effect to the day before the Effective Date | The period from the Effective Date to March 31, 1983 | 12/1,000 |
新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物についての当該登記に係る登録免許税については、なお従前の例による。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の十六」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
| 一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下この項において「昭和五十五年改正法」という。）の施行の日から施行日の前日までの間に取得した同条第一項に規定する土地又は建物 | 施行日から昭和五十九年三月三十一日までの期間 | 千分の十二 |
| 二 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から昭和五十五年改正法の施行の日の前日までの間に取得した同項に規定する土地で政令で定めるもの | 施行日から昭和五十九年三月三十一日までの期間 | 千分の九 |
| 三 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの | 施行日から昭和五十九年三月三十一日までの期間 | 千分の六 |
| 四 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十五年改正法の施行の日前に取得した同項に規定する建物で政令で定めるもの | 施行日から昭和五十九年三月三十一日までの期間 | 千分の九 |
| 五 新法第七十八条の三第二項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号）の施行の日から施行日の前日までの間に取得した同項に規定する土地 | 施行日から昭和五十八年三月三十一日までの期間 | 千分の十二 |
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in Article 81, item (iii) of the Former Act relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date.
新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条第三号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
The provisions of Article 82 of the New Act apply to registration and license tax on the registration of matters listed in the items of the table in that Article concerning land or houses prescribed in that Article that are acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in the items of Article 82 of the Former Act concerning land or houses prescribed in that Article that were acquired before the Effective Date.
新法第八十二条の規定は、施行日以後に取得する同条に規定する土地又は家屋に関する同条の表の各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に取得した旧法第八十二条に規定する土地又は家屋に関する同条各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。