This Act comes into effect on April 1, 1983; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:

Unless otherwise provided for, 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 1983 and subsequent years, and with regard to income tax for 1982 and earlier years, the provisions then in force continue to govern.

①Except for those provided for in the following paragraph, with regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") (including public bonds prescribed in paragraph (3) of that Article that are specified by Cabinet Order) that an individual prescribed in that paragraph purchased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.

②If an individual prescribed in the preceding paragraph holds, at the time this Act comes into effect, public bonds prescribed in that paragraph that the individual purchased before the Effective Date and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act, the provisions of Article 4, paragraphs (1) and (2) of the New Act apply to those public bonds by deeming that individual to have purchased them on the Effective Date in accordance with the requirements of those paragraphs.

③Beyond what is provided for in the preceding two paragraphs, matters concerning the application of Article 4, paragraph (1) of the New Act with regard to a statement of special tax-exempt savings under Article 4, paragraph (1) of the Former Act submitted before the Effective Date, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order.

①With regard to depreciable assets specified by Cabinet Order as prescribed in item (vi) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date for which an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) is made within the period specified by Cabinet Order referred to in that paragraph relating to those depreciable assets, the provisions then in force continue to govern.

②With regard to the application of the provisions of Articles 10-2, 10-3, 11-2 through 14, 16, 28-3, 33-6 and 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1984") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 is deemed to be replaced with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; hereinafter referred to as the "1983 Amendment Act")", the phrase "or Article 16" in paragraph (3) of that Article with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 16" in Article 10-3, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding Article" in Article 11-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding two Articles" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding two Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "the preceding three Articles" in paragraph (4) of that Article with "the preceding three Articles or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through the preceding Article" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through the preceding Article or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Articles 14 through 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", the following Article through Article 16 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "or Article 12-3" in Article 14, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with ", Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 12-3 or Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1984 with "through Article 16 and Article 4, paragraph (1) of the Supplementary Provisions of the 1983 Amendment Act".

③The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.

④The provisions of Article 12-2, paragraph (4) of the New Act apply to medical equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business medical equipment prescribed in Article 12-2, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date.

⑤The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph receives approval on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for business rationalization prescribed in Article 12-3, paragraph (1) of the Former Act specified in a business rationalization plan prescribed in that paragraph for which an individual falling under the category of small and medium sized business operators prescribed in that paragraph received approval before the Effective Date.

⑥The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, etc. prescribed in Article 13, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.

⑦The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets listed in item (i) or (ii) of that paragraph held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that receives, on or after the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and the provisions then in force continue to govern depreciable assets listed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act held by members of a commercial and industrial association, etc. or specified association prescribed in those provisions that received, before the Effective Date, the approval referred to in those provisions for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions.

⑧The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date.

⑨The provisions of Article 16, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act that an individual acquired before the Effective Date.

⑩The provisions of Article 16-2 of the New Act apply to facilities, etc. to be scrapped prescribed in paragraph (1) of that Article of an individual in the case where the individual receives the certification prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification listed in any of the items of that paragraph before the Effective Date.

With regard to the application of the provisions of Article 20, paragraph (1) of the New Act to income tax for 1983 in the case where the gross revenue relating to an individual's business income for 1982 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, and the total of the amounts calculated by multiplying each amount of revenue by the ratio listed in the respective item, by the number of months of the designated period within the period during which the individual conducted business in that year" in that paragraph is deemed to be replaced with "classified, and the amount obtained by adding, to the total of the amount equivalent to 13.6/1,000 of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months of the period from January 1, 1983 to March 31 of that year within the period during which the individual conducted business in that year (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months of the period during which the individual conducted business (hereinafter referred to as the "number of months in that year" in this paragraph) and the amount equivalent to 12.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, the total of the amount equivalent to 18.4/1,000 of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months of the designated period for the former reserve rate and dividing the product by the number of months in that year and the amount equivalent to 16.6/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, by the number of months in that year".