Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of 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 the Effective Date 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 the Effective Date from transactions listed in the items of Article 21, paragraph (2) 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施行日以後の収入金額について適用し、個人の旧法第二十一条第二項各号に掲げる取引による施行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 Agricultural Income from Reclaimed Land, etc. of Individuals
第八条（個人の開墾地等の農業所得の免税に関する経過措置）
The provisions of Article 24 of the New Act apply to income tax for 1983 and subsequent years, and with regard to income tax for 1982 and earlier years, the provisions then in force continue to govern.
新法第二十四条の規定は、昭和五十八年分以後の所得税について適用し、昭和五十七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 9Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to the Transfer of Land within the Area of Okinawa Prefecture by Individuals
第九条（個人の沖縄県の区域内にある土地の譲渡に係る事業所得等の課税の特例に関する経過措置）
Necessary matters concerning the application of the provisions of Article 28-4, paragraph (1) of the New Act in the case where an individual, in 1982, has made a transfer prescribed in that paragraph of land, etc. prescribed in that paragraph located within the area of Okinawa Prefecture that the individual acquired before April 1, 1972 are specified by Cabinet Order.
個人が、昭和五十七年中に、昭和四十七年四月一日前に取得した沖縄県の区域内にある新法第二十八条の四第一項に規定する土地等の同項に規定する譲渡をした場合における同項の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Residential Property, etc.
第十条（居住用財産の買換えの場合等の長期譲渡所得の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) to income tax for 1982, the phrase "January 1 of the year preceding the year that includes the date of that transfer" in paragraph (1) of that Article is deemed to be replaced with "January 1 of the year that includes the date of that transfer".
昭和五十七年分の所得税に係る新法第三十六条の二第一項（同条第二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、同条第一項中「当該譲渡の日の属する年の前年一月一日」とあるのは、「当該譲渡の日の属する年の一月一日」とする。
Supplementary Provisions, Article 11Transitional Measures Concerning the Deduction for Housing Acquisition
第十一条（住宅取得控除に関する経過措置）
The provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act apply to income tax for 1983 and subsequent years in the case where a resident has, on or after January 1, 1983, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern income tax for 1982 and earlier years in the case where a resident has, on or before December 31, 1982, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph.
新法第四十一条第二項及び第四十一条の二第一項の規定は、居住者が新法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十八年一月一日以後に同項の定めるところによりその者の居住の用に供した場合における同年分以後の所得税について適用し、居住者が旧法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十七年十二月三十一日以前に同項の定めるところによりその者の居住の用に供した場合における同年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act to income tax for 1983 or 1984 of a resident who received the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraph (1) of the Former Act with respect to income tax for 1981 or 1982, the phrase "7 percent" in Article 41, paragraph (2) of the New Act is deemed to be replaced with "5 percent", and the phrase "50,000 yen" with "30,000 yen".
居住者が、昭和五十六年分又は昭和五十七年分の所得税について旧法第四十一条第一項又は第四十一条の二第一項の規定の適用を受けた場合におけるその者の昭和五十八年分又は昭和五十九年分の所得税に係る新法第四十一条第二項及び第四十一条の二第一項の規定の適用については、新法第四十一条第二項中「七パーセント」とあるのは「五パーセント」と、「五万円」とあるのは「三万円」とする。
Supplementary Provisions, Article 12Transitional Measures Concerning the Deduction for Housing Savings
第十二条（住宅貯蓄控除に関する経過措置）
With regard to income tax for 1982 of a resident who, in 1982, has made an installment, etc. prescribed in Article 41-4, paragraph (1) of the Former Act based on a property accumulation housing savings contract prescribed in Article 41-3, paragraph (1) of the Former Act and a former housing savings contract prescribed in paragraph (2) of that Article concluded before the Effective Date, the provisions of Articles 41-4, 41-5 and 41-7 of the Former Act are to govern.
居住者が、施行日前に締結した旧法第四十一条の三第一項に規定する財形住宅貯蓄契約及び同条第二項に規定する旧住宅貯蓄契約に基づいて、昭和五十七年中に旧法第四十一条の四第一項に規定する積立て等をした場合におけるその者の同年分の所得税については、旧法第四十一条の四、第四十一条の五及び第四十一条の七の規定の例による。
With regard to the collection of income tax in the case where, in 1982, a fact prescribed in Article 41-6, paragraph (1) of the Former Act has occurred with regard to a housing savings contract prescribed in Article 41-3, paragraph (3) of the Former Act or its performance, the provisions of that Article are to govern.
昭和五十七年中に、旧法第四十一条の三第三項に規定する住宅貯蓄契約又はその履行につき、旧法第四十一条の六第一項に規定する事実が生じた場合における所得税の徴収については、同条の規定の例による。
Supplementary Provisions, Article 13Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第十三条（法人税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
Supplementary Provisions, Article 14Transitional Measures Concerning Depreciation by Corporations
第十四条（法人の減価償却に関する経過措置）
The provisions of items (i) through (vi) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i) through (vi) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
新法第四十三条第一項の表の第一号から第六号までの規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号から第六号までに掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
The provisions of Article 45-4 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
新法第四十五条の四の規定は、施行日以後に同条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第四十五条の四第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。
If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the depreciation limit for fishing vessels held by members of that fishery cooperative, etc. at the end of each business year from the business year that includes the date of the former certification to the business year that includes the day before the day on which five years have elapsed from the first day of that business year.
漁業再建整備特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定（以下この項において「旧認定」という。）を受けている同条第一項に規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までに同法による改正後の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日を含む事業年度からその事業年度開始の日以後五年を経過した日の前日を含む事業年度までの各事業年度終了の日において有する漁船に係る償却限度額の計算については、なお従前の例による。
The provisions of Article 47, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business facility buildings prescribed in Article 47, paragraph (2) of the Former Act that it acquired or newly built before the Effective Date.
新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をしてその事業の用に供する同項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する施設建築物をその事業の用に供した場合については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等をその事業の用に供した場合については、なお従前の例による。
The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date.
新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
The provisions of Article 51-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification or approval listed in any of the items of that paragraph before the Effective Date.
新法第五十一条の二の規定は、法人が施行日以後に同条第一項各号に掲げる認定を受ける場合における当該法人の同項に規定する事業転換施設等について適用し、法人が施行日前に旧法第五十一条の二第一項各号に掲げる認定又は承認を受けた場合における当該法人の同項に規定する事業転換施設等については、なお従前の例による。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
Supplementary Provisions, Article 15Transitional Measures Concerning Reserves of Corporations
第十五条（法人の準備金に関する経過措置）
With regard to the inclusion in gross profit of the amount of the reserve for price fluctuations referred to in Article 53, paragraph (1) of the Former Act that was set aside pursuant to the provisions of that paragraph in the business year of a corporation immediately preceding its first business year beginning on or after the Effective Date, the provisions then in force continue to govern.
旧法第五十三条第一項の規定により法人の施行日以後最初に開始する事業年度の直前の事業年度において積み立てられた同項の価格変動準備金の金額の益金の額への算入については、なお従前の例による。
The provisions of Article 56-10, paragraph (1) of the New Act apply to the amount of the reserve for losses on stock trading set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for losses on stock trading set aside in a business year of a corporation that ended before the Effective Date.
新法第五十六条の十第一項の規定は、法人の施行日以後に終了する事業年度において積み立てられる株式売買損失準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた株式売買損失準備金の金額については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第十六条（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 the Effective Date 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 the Effective Date from transactions listed in the items of Article 58, paragraph (2) 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施行日以後の収入金額について適用し、法人の旧法第五十八条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。