Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates set forth in those items:
この法律は、昭和六十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 41-16" with "Article 41-15"), the provisions amending Articles 3 through 3-3 of that Act, the provisions adding one Article after Article 3-3 of that Act, the provisions amending Article 4, Articles 8-2 through 9-2, Article 37-10, and Article 41-12 of that Act, and the provisions deleting Article 41-16 of that Act, and the provisions of Article 2, as well as the provisions of Articles 3, 4, and 7, Articles 27 through 31, and Articles 34 and 35 of the Supplementary Provisions: January 1, 1986.
in Article 1, the provisions amending Article 12-2 of the Act on Special Measures Concerning Taxation (limited to the part renumbering that Article as Article 12-3), the provisions adding one Article after Article 12 of that Act, the provisions adding one item to Article 18, paragraph (1) of that Act, the provisions amending Article 45-2 of that Act (limited to the part renumbering that Article as Article 45-3), the provisions adding one Article after Article 45 of that Act, the provisions adding one item to Article 52, paragraph (1) of that Act and the provisions adding one item to Article 66-10, paragraph (1) of that Act, as well as the provisions of Article 8, paragraph (11) and Article 16, paragraph (10) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Promotion of Technological Development by Small and Medium-Sized Enterprises (Act No. 55 of 1985) comes into effect.
Supplementary Provisions, Article 2Principle of the Transitional Measures Concerning Special Provisions on Income Tax
第二条（所得税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as "the New Act") apply to income tax for 1985 and subsequent years, and the provisions then in force continue to govern income tax for 1984 and earlier years.
第一条の規定による改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和六十年分以後の所得税について適用し、昭和五十九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 3Transitional Measures Concerning Interest Income
第三条（利子所得に関する経過措置）
With regard to interest income prescribed in Article 3, paragraph (1), Article 3-2, paragraph (1) and Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act") that is to be received by December 31, 1985, the provisions then in force continue to govern.
昭和六十年十二月三十一日までに支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第三条第一項、第三条の二第一項及び第三条の三第一項に規定する利子所得については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption on Interest on Small-Sum Public Bonds
第四条（少額公債の利子の非課税に関する経過措置）
With regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act that an individual prescribed in that paragraph is to receive on or before December 31, 1985, the provisions then in force continue to govern.
旧法第四条第一項に規定する個人が、昭和六十年十二月三十一日以前に支払を受けるべき同項に規定する公債の利子については、なお従前の例による。
If an individual prescribed in the preceding paragraph holds public bonds prescribed in that paragraph that the individual purchased on or before December 31, 1985 and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act as of that date (hereinafter referred to as "old public bonds" in this Article), the provisions of Article 4 of the New Act apply to those old public bonds by deeming that individual to have purchased them on January 1, 1986 in accordance with the requirements of that Article.
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 4, paragraph (1) of the New Act with respect to a statement of special tax-exempt savings referred to in Article 4, paragraph (1) of the Former Act that was submitted on or before December 31, 1985, and other matters necessary for the application of the provisions of that Article with respect to old public bonds, are specified by Cabinet Order, following the example of the provisions of Article 28, paragraphs (4) through (6) of the Supplementary Provisions.
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption on Interest on Pre-War Foreign Currency Denominated Bonds Received by Nonresidents, etc.
第五条（非居住者等の受ける戦前外貨債利子の非課税に関する経過措置）
The provisions of Article 6 of the Former Act remain in force with respect to interest listed in the items of paragraph (1) of that Article that a nonresident or foreign corporation receives on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"). In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (2) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under the Ministry's present Japanese name).
旧法第六条の規定は、非居住者又は外国法人が同条第一項各号に掲げる利子でこの法律の施行の日（以下「施行日」という。）以後に支払を受けるものについては、なおその効力を有する。この場合において、同条第二項中「大蔵省令」とあるのは、「財務省令」とする。
Supplementary Provisions, Article 6Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds
第六条（民間外貨債の利子の非課税等に関する経過措置）
With regard to interest prescribed in Article 7 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued before the Effective Date, the provisions then in force continue to govern.
内国法人が施行日前に発行した旧法第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
With regard to issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
非居住者が施行日前に発行された旧法第四十一条の十三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 7Transitional Measures Concerning Dividend Income
第七条（配当所得に関する経過措置）
With regard to dividend income from distributions of proceeds of securities investment trusts prescribed in Article 8-2, paragraph (1) and Article 8-3, paragraph (1) of the Former Act that is to be received by December 31, 1985, the provisions then in force continue to govern.
昭和六十年十二月三十一日までに支払を受けるべき旧法第八条の二第一項及び第八条の三第一項に規定する証券投資信託の収益の分配に係る配当所得については、なお従前の例による。
With regard to dividend income prescribed in Article 8-4, paragraph (1) and Article 8-5, paragraph (1) of the Former Act that is to be received from a domestic corporation by December 31, 1985, the provisions then in force continue to govern.
昭和六十年十二月三十一日までに内国法人から支払を受けるべき旧法第八条の四第一項及び第八条の五第一項に規定する配当所得については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Depreciation for Individuals
第八条（個人の減価償却に関する経過措置）
The provisions of items (i) and (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other depreciable assets listed in those provisions that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this Article) of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business machinery and other depreciable assets listed in item (i) or (ii) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第一号及び第二号の規定は、個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機械その他の減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号又は第二号に掲げる機械その他の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 item (iii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that is put to use for business in place of a well prescribed in that item located in an area that has become a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act (Act No. 146 of 1956) on or after the Effective Date, and with regard to machinery and other equipment listed in item (iii) of the table in Article 11, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located in an area that became such a designated area before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第三号の規定は、施行日以後に工業用水法（昭和三十一年法律第百四十六号）第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第十一条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
The provisions of item (vi) of the table in Article 11, paragraph (1) of the New Act apply to vessels listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business vessels listed in item (vi) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 11-2, paragraph (1) of the New Act apply to assets for emergency earthquake disaster countermeasures prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business assets for emergency earthquake disaster countermeasures prescribed in Article 11-2, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
If an individual prescribed in Article 12-2, paragraph (2) of the Former Act has, before the Effective Date, acquired or manufactured machinery and equipment prescribed in that paragraph and put it to use for the individual's business, the provisions then in force continue to govern that machinery and equipment.
旧法第十二条の二第二項に規定する個人が、施行日前に、同項に規定する機械及び装置を取得し、又は製作してこれをその事業の用に供した場合には、当該機械及び装置については、なお従前の例による。
With regard to the application of the provisions of Article 12-2, paragraphs (1) through (3) of the New Act during the period from the Effective Date to the day before the date listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "Articles 11 through the preceding Article" in paragraphs (1) and (2) of that Article is deemed to be replaced with "the preceding three Articles", and the phrase "the main clause of Article 12-3, paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "the main clause of Article 12-2, paragraph (1)".
The provisions of Article 12-2, paragraph (2) 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 puts to use for the individual's business, and with regard to cases where an individual has put to use for the individual's business medical equipment prescribed in Article 12-2, paragraph (4) of the Former Act that the individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第四項に規定する医療用機器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。
If a small and medium sized enterprise prescribed in Article 12-3, paragraph (1) of the Former Act that obtained, before the Effective Date, the approval prescribed in that paragraph for a business rationalization plan prescribed in that paragraph acquires, or manufactures or constructs, machinery, etc. for business rationalization prescribed in that paragraph within the period prescribed in that paragraph and puts it to use for its business, the provisions of that Article remain in force with respect to that machinery, etc. for business rationalization.
旧法第十二条の三第一項に規定する中小企業者で施行日前に同項に規定する事業合理化計画に係る同項に規定する承認を受けたものが、同項に規定する期間内に、同項に規定する事業合理化用機械等を取得し、又は製作し、若しくは建設して、これをその事業の用に供した場合には、当該事業合理化用機械等については、同条の規定は、なおその効力を有する。
With regard to the application of the provisions of Articles 10 through 10-3, Articles 13 through 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or Article 12-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985; hereinafter referred to as the "1985 Amendment Act"), which remains in force pursuant to the provisions of Article 8, paragraph (9) of the Supplementary Provisions of the 1985 Amendment Act (hereinafter referred to as "Article 12-3 of the 1985 Former Act" in this Chapter)"; the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3) and Article 10-3, paragraphs (1) and (3) of the New Act is deemed to be replaced with ", Article 16 or Article 12-3 of the 1985 Former Act"; the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act is deemed to be replaced with ", Articles 14 through 16 or Article 12-3 of the 1985 Former Act"; the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act is deemed to be replaced with ", the following Article through Article 16 or Article 12-3 of the 1985 Former Act"; the phrase "the depreciation allowance for that rental housing" in Article 14, paragraph (1) of the New Act is deemed to be replaced with "the depreciation allowance for that rental housing (excluding rental housing for which the provisions of Article 12-3 of the 1985 Former Act are applied with regard to the calculation of the amount of the depreciation allowance to be included in necessary expenses in calculating the amount of real estate income for that year)"; the phrase "Article 17" in Article 14, paragraph (2) of the New Act is deemed to be replaced with "Article 17 or Article 12-3 of the 1985 Former Act"; the phrase "or Article 12-2" in Article 15, paragraph (1) of the New Act is deemed to be replaced with ", Article 12-2 or Article 12-3 of the 1985 Former Act"; the phrase "through Article 12-3" in Article 16, paragraph (1) of the New Act is deemed to be replaced with "through Article 12-3 or Article 12-3 of the 1985 Former Act"; and the phrase "and Articles 14 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with ", Articles 14 through 16 and Article 12-3 of the 1985 Former Act".
前項の規定の適用がある場合における新法第十条から第十条の三まで、第十三条から第十六条まで、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五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、新法第十条第四項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号。以下「昭和六十年改正法」という。）附則第八条第九項の規定によりなおその効力を有するものとされる昭和六十年改正法第一条の規定による改正前の租税特別措置法第十二条の三（以下この章において「昭和六十年旧法第十二条の三」という。）」と、新法第十条の二第一項及び第三項並びに第十条の三第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は昭和六十年旧法第十二条の三」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和六十年旧法第十二条の三」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和六十年旧法第十二条の三」と、新法第十四条第一項中「当該貸家住宅の償却費」とあるのは「当該貸家住宅（その年分の不動産所得の金額の計算上必要経費に算入する償却費の額の計算に関し昭和六十年旧法第十二条の三の規定の適用を受けるものを除く。）の償却費」と、新法第十四条第二項中「第十七条」とあるのは「第十七条若しくは昭和六十年旧法第十二条の三」と、新法第十五条第一項中「又は第十二条の二」とあるのは「、第十二条の二又は昭和六十年旧法第十二条の三」と、新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十年旧法第十二条の三」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「及び第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで及び昭和六十年旧法第十二条の三」とする。
With regard to the application of the provisions of Article 12-3, paragraphs (1) and (2) of the New Act in the case where the provisions of paragraph (9) apply, the phrase "or Article 37, paragraph (1)" in those provisions is deemed to be replaced with ", Article 37, paragraph (1)", and the phrase "including the cases …)" is deemed to be replaced with "including the cases …) or Article 12-3 of the 1985 Former Act".
第九項の規定の適用がある場合における新法第十二条の三第一項及び第二項の規定の適用については、これらの規定中「又は第三十七条第一項」とあるのは「、第三十七条第一項」と、「場合を含む。）」とあるのは「場合を含む。）又は昭和六十年旧法第十二条の三」とする。
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 13, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 13-2 of the New Act apply to depreciable assets listed in paragraph (1), item (i) or (ii) of that Article that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtains, on or after the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, and with regard to depreciable assets listed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act that are held by a member of a commercial and industrial association, etc. or a specified association referred to in those provisions that obtained, before the Effective Date, approval for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in those provisions, the provisions then in force continue to govern.
新法第十三条の二の規定は、施行日以後に同条第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けるこれらの規定の商工組合等又は特定組合の構成員の有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、施行日前に旧法第十三条の二第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けたこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
The 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 with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
With regard to facility buildings prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する施設建築物については、なお従前の例による。
With regard to contributions listed in Article 18, paragraph (1), item (iv) of the Former Act that an individual pays to a production area association prescribed in that item that obtained the approval referred to in that item before the Effective Date for a promotion plan prescribed in that item, the provisions of that Article remain in force. In this case, the phrase "March 31, 1985" in that paragraph is deemed to be replaced with "the day before the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas (Act No. 53 of 1979) ceases to be effective".
個人が、旧法第十八条第一項第四号に規定する振興計画につき施行日前に同号の承認を受けた同号に規定する産地組合に対し支出する同号に掲げる負担金については、同条の規定は、なおその効力を有する。この場合において、同項中「昭和六十年三月三十一日」とあるのは、「産地中小企業対策臨時措置法（昭和五十四年法律第五十三号）が効力を失う日の前日」とする。