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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 1986; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:

この法律は、昭和六十一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。

the provisions adding one Article after and the provisions adding one Article after : the effective date of the ;

の次に一条を加える改正規定及びの次に一条を加える改正規定 の施行の日

the provisions renumbering as and adding two Articles after (limited to the part relating to ): the effective date of the ;

をとし、の次に二条を加える改正規定(に係る部分に限る。) の施行の日

the provisions adding one Article before : the effective date of the .

の前に一条を加える改正規定 の施行の日

Supplementary Provisions, Article 2Principle for 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, 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 1986 and subsequent years, and the provisions then in force continue to govern income tax for 1985 and prior years.

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、昭和六十一年分以後の所得税について適用し、昭和六十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 Special Depreciation or Special Income Tax Credit Where Energy Use Efficiency Improvement Equipment, etc. Is Acquired

第三条(エネルギー利用効率化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置)

With regard to income tax in the case where an individual prescribed in prior to the amendment (hereinafter referred to as "the Former Act") has put energy use efficiency improvement equipment, etc. prescribed in that the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article and Article 5) of before the Effective Date of this Act (hereinafter referred to as "the Effective Date") to use for the business prescribed in , the provisions of of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of prior to the amendment by the , which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, or Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in is deemed to be replaced with " prior to the amendment by the , which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act".

改正前の租税特別措置法(以下「旧法」という。)に規定する個人がこの法律の施行の日(以下「施行日」という。)前に取得等(取得又は製作若しくは建設をいう。次条及び第五条において同じ。)をしたに規定するエネルギー利用効率化設備等をに規定する事業の用に供した場合における所得税については、の規定は、なおその効力を有する。この場合において、中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律(昭和六十三年法律第四号。以下「昭和六十三年改正法」という。)附則第四条第一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六十三年改正法による改正前の若しくは昭和六十三年改正法による改正後のの規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、中「」とあるのは「租税特別措置法の一部を改正する法律(昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。)附則第三条第一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六十一年改正法による改正前の」とする。

With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1988") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of prior to the amendment by the , which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, or or prior to the amendment by the , which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts".

前項による改正後の租税特別措置法(以下「昭和六十三年新法」という。)の規定の適用については、中「控除される金額がある場合には、当該金額」とあるのは、「控除される金額がある場合又は租税特別措置法の一部を改正する法律(昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。)附則第三条第一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六十一年改正法による改正前の若しくは租税特別措置法の一部を改正する法律(昭和六十三年法律第四号。以下「昭和六十三年改正法」という。)附則第四条第一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六十三年改正法による改正前の若しくはの規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。

Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.

第四条(電子機器利用設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置)

The provisions of Article 10-3 of the New Act apply to equipment utilizing electronic devices prescribed in that an individual makes an acquisition, etc. of or leases 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 equipment utilizing electronic devices prescribed in of the Former Act that the individual made an acquisition, etc. of or leased before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後に取得等又は賃借をしてその事業の用に供するに規定する電子機器利用設備について適用し、個人が施行日前に取得等又は賃借をしたに規定する電子機器利用設備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。

Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation for Individuals

第五条(個人の減価償却に関する経過措置)

The provisions of of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business.

の表のの規定は、個人が施行日以後に取得等をしてその事業の用に供するに掲げる減価償却資産について適用する。

The provisions of of the table in Article 12, paragraph (1) of the New Act apply to depreciable assets listed in that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business.

の表のの規定は、個人が施行日以後に取得等をしてその事業の用に供するに掲げる減価償却資産について適用する。

The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels listed in that are held by a member of a fishery cooperative, etc. prescribed in that obtains, on or after the Effective Date, the certification referred to in for a small and medium sized fishery structural improvement plan prescribed in , and with regard to fishing vessels listed in of the Former Act that are held by a member of a fishery cooperative, etc. prescribed in that obtained, before the Effective Date, the certification referred to in for a small and medium sized fishery structural improvement plan prescribed in , the provisions then in force continue to govern.

の規定は、施行日以後にに規定する中小漁業構造改善計画につきの認定を受けるに規定する漁業協同組合等の構成員の有するに掲げる漁船について適用し、施行日前にに規定する中小漁業構造改善計画につきの認定を受けたに規定する漁業協同組合等の構成員の有するに掲げる漁船については、なお従前の例による。

The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.

新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をしたに規定する特定備蓄施設等については、なお従前の例による。

The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets prescribed in of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後に取得等をするに規定する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に規定する減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 6Transitional Measures Concerning Reserves of Individuals

第六条(個人の準備金に関する経過措置)

With regard to the calculation of the amount of business income for each year up to and including 1986 of an individual who holds the reserve for price fluctuations prescribed in of the Former Act, the provisions of remain in force.

に規定する価格変動準備金を有する個人の昭和六十一年分以前の各年分の事業所得の金額の計算については、の規定は、なおその効力を有する。

Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by 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)

With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where an individual's gross revenue pertaining to business income for 1986 includes revenue from overseas transactions involving technology, etc. prescribed in , the phrase "25 percent of that revenue (for revenue from the transactions listed in " in is deemed to be replaced with "28 percent of that revenue within the period from January 1, 1986 to March 31 of that year (for revenue from the transactions listed in , 16 percent) and the amount equivalent to 25 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in ", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".

個人の昭和六十一年分の事業所得に係る総収入金額のうちにに規定する技術等海外取引による収入金額がある場合におけるの規定の適用については、中「当該収入金額の百分の二十五(」とあるのは「昭和六十一年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の二十八(に掲げる取引によるものについては、百分の十六)に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の二十五(」と、「金額の合計額」とあるのは「金額との合計額」とする。

The provisions of Article 21, paragraph (2) of the New Act apply to overseas transactions involving technology, etc. referred to in that an individual carries out on or after the Effective Date, and with regard to overseas transactions involving technology, etc. referred to in of the Former Act that an individual carried out before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後に行うの技術等海外取引について適用し、個人が施行日前に行つたの技術等海外取引については、なお従前の例による。

Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第八条(個人の譲渡所得の課税の特例に関する経過措置)

The provisions of of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets listed in the left-hand column of that an individual makes on or after the Effective Date.

の表のの規定は、個人が施行日以後に行うの上欄に掲げる資産の譲渡に係る所得税について適用する。

Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities

第九条(有価証券の譲渡による所得の課税の特例に関する経過措置)

The provisions of Article 37-10, paragraph (1), item (iii) or (iv) of the New Act apply to income from the transfer of public and corporate bonds prescribed in or national government bonds prescribed in carried out on or after the Effective Date.

又はの規定は、施行日以後に行われるに規定する公社債又はに規定する国債の譲渡による所得について適用する。

The provisions of Article 37-10, paragraph (3) of the New Act apply to the record prescribed in in the case where the consideration for the transfer of national government bonds prescribed in comes to be payable on or after the Effective Date.

の規定は、施行日以後にに規定する国債の譲渡に係る対価を支払うべきこととなつた場合のに規定する調書について適用する。

Supplementary Provisions, Article 10Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired

第十条(住宅を取得した場合の所得税額の特別控除に関する経過措置)

With regard to income tax for each year up to 1987 of a resident who, on or before December 31, 1985, used a house for residential use or existing housing prescribed in of the Former Act as the resident's own residence as provided in , the provisions of of the Former Act are to govern.

居住者が、に規定する居住用家屋又は既存住宅を昭和六十年十二月三十一日以前にに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その者の昭和六十二年分までの各年分の所得税については、からまでの規定の例による。

In the case where a resident, during the period from October 1, 1985 to December 31 of that year, commenced the work of newly building a house for residential use prescribed in of the Former Act, or acquired (excluding acquisition by gift) such a house for residential use that had not been used since its construction or existing housing prescribed in , within the area where the Income Tax Act is in force, and used it as the resident's own residence within that period, if the resident has continued to use it as the resident's own residence on and after January 1, 1986, the resident may, with regard to income tax for 1986 and 1987, notwithstanding the provisions of the preceding paragraph, receive the application of the provisions of Articles 41 through 41-3 of the New Act at the resident's choice. In this case, in Article 41, paragraph (1) of the New Act, the phrase "a resident," is deemed to be replaced with "a resident, during the period from October 1, 1985 to December 31 of that year,", the phrase "newly builds" is deemed to be replaced with "commences the work of newly building", and the phrase "during the period from January 1, 1986 to December 31, 1987" is deemed to be replaced with "within that period".

居住者が、昭和六十年十月一日から同年十二月三十一日までの間に、所得税法の施行地において、に規定する居住用家屋の新築の工事に着手し、又は当該居住用家屋で建築後使用されたことのないもの若しくはに規定する既存住宅の取得(贈与によるものを除く。)をして、当該期間内にその者の居住の用に供した場合において、引き続き昭和六十一年一月一日以後その者の居住の用に供しているときは、その者の昭和六十一年分及び昭和六十二年分の所得税については、前項の規定にかかわらず、その者の選択により、の規定の適用を受けることができる。この場合において、中「居住者が、」とあるのは「居住者が、昭和六十年十月一日から同年十二月三十一日までの間に、」と、「新築をし」とあるのは「新築の工事に着手し」と、「昭和六十一年一月一日から昭和六十二年十二月三十一日までの間」とあるのは「当該期間内」とする。

Supplementary Provisions, Article 11Principle for Transitional Measures Concerning Special Provisions on Corporation Tax

第十一条(法人税の特例に関する経過措置の原則)

Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in ; the same applies hereinafter) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.

新法第三章の規定は、別段の定めがあるものを除くほか、法人(に規定する人格のない社団等を含む。以下同じ。)の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始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 12Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Use Efficiency Improvement Equipment, etc. Is Acquired

第十二条(エネルギー利用効率化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置)

With regard to corporation tax in the case where a corporation prescribed in of the Former Act has put energy use efficiency improvement equipment, etc. prescribed in that it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article and Article 14) of before the Effective Date to use for the business prescribed in , the provisions of of the Former Act remain in force. In this case, in , the phrase " and " is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), Article 42-6, paragraphs (2) through (4) and paragraph (6), and Article 42-7, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act", and the phrase "and " is deemed to be replaced with "and , and and prior to the amendment by the 1988 Amendment Act, which remain in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act"; in , the phrase "if there is an amount to be deducted, that amount" is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act or prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts"; and in , the phrase "or Article 42-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "or prior to the amendment by the , which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act", and the phrase "and Article 42-5 of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act".

に規定する法人が施行日前に取得等(取得又は製作若しくは建設をいう。次条及び第十四条において同じ。)をしたに規定するエネルギー利用効率化設備等をに規定する事業の用に供した場合における法人税については、の規定は、なおその効力を有する。この場合において、中「、及び」とあるのは「昭和六十三年改正法による改正後の、及び、及び、及び」と、「並びに」とあるのは「並びに並びに昭和六十三年改正法附則第十一条第一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六十三年改正法による改正前の及び」と、中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十三年改正法による改正後の若しくは昭和六十三年改正法附則第十一条第一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六十三年改正法による改正前のの規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、中「又は」とあるのは「又は租税特別措置法の一部を改正する法律(昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。)附則第十二条第一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六十一年改正法による改正前の」と、「並びに」とあるのは「並びに昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前の」とする。

With regard to the application of the provisions of Articles 42-4 through 42-7, Article 52-2, Article 52-3 or Article 63 (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the Act on Special Measures Concerning Taxation as Amended in 1988) of the Act on Special Measures Concerning Taxation as Amended in 1988 in the case where the provisions of the preceding paragraph apply, the phrase "and " in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", and prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act (referred to as ' of the 1986 Former Act' in through )"; the phrase "and " in Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", and of the 1986 Former Act"; the phrase "if there is an amount to be deducted, that amount" in is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of of the 1986 Former Act or or prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts"; the phrase "and " in Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", and of the 1986 Former Act"; the phrase "or " in Article 52-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", or prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act (referred to as ' of the 1986 Former Act' in and )"; the phrase "or " in Article 52-2, paragraphs (2) and (3) and Article 52-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to be replaced with ", or of the 1986 Former Act"; and Article 63, paragraph (6), item (ii) of the Act on Special Measures Concerning Taxation as Amended in 1988 is deemed to further provide that, with regard to the application of the provisions of prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, the phrase "and " in is deemed to be replaced with ", and ".

前項の規定の適用がある場合における、、又は(において準用する場合を含む。)の規定の適用については、中「並びに」とあるのは「、並びに昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前の(からまでにおいて「」という。)」と、中「並びに」とあるのは「、並びに」と、中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は若しくは昭和六十三年改正法附則第十一条第一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六十三年改正法による改正前の若しくはの規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、及び中「並びに」とあるのは「、並びに」と、中「又は」とあるのは「、又は昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前の(以下及びにおいて「昭和六十一年旧法第四十二条の五第一項」という。)」と、及び並びに中「又は」とあるのは「、又は」と、中「とする」とあるのは「とし、昭和六十一年改正法附則第十二条第一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六十一年改正法による改正前のの規定の適用については、中「並びに」とあるのは「、並びに」とする」とする。

Supplementary Provisions, Article 13Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.

第十三条(電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置)

The provisions of Article 42-6 of the New Act apply to equipment utilizing electronic devices prescribed in that a corporation makes an acquisition, etc. of or leases on or after the Effective Date and puts to use for its business, and with regard to cases where a corporation has put to use for its business equipment utilizing electronic devices prescribed in of the Former Act that it made an acquisition, etc. of or leased before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に取得等又は賃借をしてその事業の用に供するに規定する電子機器利用設備について適用し、法人が施行日前に取得等又は賃借をしたに規定する電子機器利用設備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。

Supplementary Provisions, Article 14Transitional Measures Concerning Depreciation for Corporations

第十四条(法人の減価償却に関する経過措置)

The provisions of of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.

の表のの規定は、法人が施行日以後に取得等をしてその事業の用に供するに掲げる減価償却資産について適用する。

The provisions of of the table in Article 45, paragraph (1) of the New Act apply to depreciable assets listed in that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business.

の表のの規定は、法人が施行日以後に取得等をしてその事業の用に供するに掲げる減価償却資産について適用する。

The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels listed in that are held by a member of a fishery cooperative, etc. prescribed in that obtains, on or after the Effective Date, the certification referred to in for a small and medium sized fishery structural improvement plan prescribed in , and with regard to fishing vessels listed in of the Former Act that are held by a member of a fishery cooperative, etc. prescribed in that obtained, before the Effective Date, the certification referred to in for a small and medium sized fishery structural improvement plan prescribed in , the provisions then in force continue to govern.

の規定は、施行日以後にに規定する中小漁業構造改善計画につきの認定を受けるに規定する漁業協同組合等の構成員の有するに掲げる漁船について適用し、施行日前にに規定する中小漁業構造改善計画につきの認定を受けたに規定する漁業協同組合等の構成員の有するに掲げる漁船については、なお従前の例による。

The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in or of the table in that a corporation acquires or constructs on or after the Effective Date, and with regard to depreciable assets listed in or of the table in of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に取得又は建設をするの表の又は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又は建設をしたの表の又は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 51, paragraph (1) of the New Act apply to jointly used facilities set forth in a business plan for which a specified association prescribed in obtains, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and with regard to jointly used facilities set forth in a business plan for which a specified association prescribed in of the Former Act obtained, before the Effective Date, the approval, etc. of the business plan prescribed in of the Former Act, the provisions then in force continue to govern.

の規定は、施行日以後にに規定する特定組合が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、施行日前にに規定する特定組合が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 52-4 of the New Act apply to depreciable assets prescribed in that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets prescribed in of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に取得等をするに規定す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に規定する減価償却資産については、なお従前の例による。

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 calculation of the amount of income for each business year that began before the Effective Date and for the first business year beginning on or after the Effective Date of a corporation that holds the reserve for price fluctuations prescribed in of the Former Act, the provisions of remain in force.

に規定する価格変動準備金を有する法人の施行日前に開始した各事業年度及び施行日以後最初に開始する事業年度の所得の金額の計算については、の規定は、なおその効力を有する。

The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of to a corporation prescribed in whose amount of capital or amount of contributions exceeds 100 million yen at the end of a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in is deemed to be replaced with "amount calculated by dividing (for a business year that began before the Effective Date of the 1986 Amendment Act and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 4.2/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in by the number of months in the period from the first day of that business year to March 31, 1986 (referred to as the "designated period for the former reserve rate" in ) and dividing the product by the number of months in that base year and the amount equivalent to 2.52/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the total of the amount equivalent to 5.8/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions listed in by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year and the amount equivalent to 3.48/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".

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中小企業等海外市場開拓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中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対するの規定の適用については、中「除して計算した金額」とあるのは、「除して計算した金額(昭和六十一年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、に掲げる取引に係る収入金額に当該事業年度開始の日から昭和六十一年三月三十一日までの期間(以下において「旧積立率適用指定期間」という。)の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の四・二に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・五二に相当する金額との合計額に、に掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の五・八に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の三・四八に相当する金額との合計額を加算した金額)」とする。

The provisions of Article 55 of the New Act (excluding ) apply to specified shares, etc. prescribed in that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in of the Former Act that a corporation acquired before the Effective Date, except in the case provided for in the following paragraph, the provisions then in force continue to govern.

(を除く。)の規定は、法人が施行日以後に取得するに規定する特定株式等について適用し、法人が施行日前に取得したに規定する特定株式等については、次項に定める場合を除き、なお従前の例による。

In the case where a corporation acquired, before the Effective Date, specified shares, etc. prescribed in of the Former Act, if, on or after the Effective Date, it comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of are to govern.

法人が施行日前にに規定する特定株式等を取得した場合において、施行日以後に各号に掲げる場合に該当することとなつたときは、の規定の例による。

With regard to the amount that a corporation prescribed in of the Former Act expends, before the Effective Date, for the acquisition or construction of specified railway facilities prescribed in pertaining to construction work specified by Cabinet Order as prescribed in , the provisions of remain in force. In this case, the phrase "local railway business prescribed in " in is deemed to be replaced with "Type I railway business prescribed in for which the license for local railway business under the provisions of prior to its repeal by the provisions of is deemed to be that license pursuant to the provisions of ", the phrase "" in is deemed to be replaced with "Article 54, paragraph (11) of the Act on Special Measures Concerning Taxation as amended by the 1986 Amendment Act", and the phrase "" in is deemed to be replaced with " prior to the amendment by the 1986 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act".

に規定する法人が、施行日前にに規定する政令で定められた工事に係るに規定する特定鉄道設備の取得又は建設のために支出する金額については、の規定は、なおその効力を有する。この場合において、中「に規定する地方鉄道業」とあるのは「に規定する第一種鉄道事業での規定によりの規定による廃止前のの規定による地方鉄道業の免許がその免許とみなされたもの」と、中「」とあるのは「昭和六十一年改正法による改正後の」と、中「」とあるのは「昭和六十一年改正法附則第十五条第五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六十一年改正法による改正前の」とする。

Supplementary Provisions, Article 16Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by 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, paragraph (1) of the New Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "25 percent of that revenue (for revenue from the transactions listed in " in is deemed to be replaced with "28 percent of that revenue within the period from the first day of that business year to March 31, 1986 (for revenue from the transactions listed in , 16 percent) and the amount equivalent to 25 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in ", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".

の規定は、法人の施行日以後に終了する事業年度分の所得に対する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所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度においてに規定する技術等海外取引による収入金額がある場合におけるの規定の適用については、中「当該収入金額の百分の二十五(」とあるのは「当該事業年度開始の日から昭和六十一年三月三十一日までの期間内の当該収入金額の百分の二十八(に掲げる取引によるものについては、百分の十六)に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の二十五(」と、「金額の合計額」とあるのは「金額との合計額」とする。

The provisions of Article 58, paragraph (2) of the New Act apply to overseas transactions involving technology, etc. referred to in that a corporation carries out on or after the Effective Date, and with regard to overseas transactions involving technology, etc. referred to in of the Former Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に行うの技術等海外取引について適用し、法人が施行日前に行つたの技術等海外取引については、なお従前の例による。

Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation in the Case of Acquisition of Assets Due to Replotting Disposition, etc.

第十七条(換地処分等に伴い資産を取得した場合の課税の特例に関する経過措置)

The provisions of Article 65, paragraph (1), item (iv) of the New Act apply to assets that a corporation acquires on or after the Effective Date through replotting disposition, etc. prescribed in .

の規定は、法人が施行日以後にに規定する換地処分等により取得する資産について適用する。

Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation, etc. in the Case of Replacement of Specified Assets

第十八条(特定の資産の買換えの場合の課税の特例等に関する経過措置)

The provisions of Articles 65-7 and 65-8 of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax on the transfer of assets listed in the left-hand column of the table in of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.

及びの規定は、法人が施行日以後に行うの表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、法人が施行日前に行つたの表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 19Transitional Measures Concerning Special Provisions on Gift Tax

第十九条(贈与税の特例に関する経過措置)

The provisions of Article 70-3, paragraph (1) of the New Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 1986, and with regard to gift tax on property acquired by gift before that date, the provisions then in force continue to govern.

の規定は、昭和六十一年一月一日以後に贈与(贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。)により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、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 that is sold or transferred without compensation by the State as prescribed in on or after the Effective Date, and with regard to registration and license tax on those registrations for land that was sold or transferred without compensation by the State as prescribed in of the Former Act before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に国から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、施行日前に国からに規定する売渡し又は譲与を受けた土地についてのこれら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 77-2, paragraph (1) of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or rights of lease to farmland, pasture land or land suitable for development into farmland prescribed in that a corporation prescribed in purchases or borrows on or after the Effective Date, and with regard to registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in that a corporation prescribed in of the Former Act purchased or borrowed before the Effective Date, the provisions then in force continue to govern.

の規定は、に規定する法人が施行日以後に買入れ又は借受けをするに規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、施行日前にに規定する法人が買入れ又は借受けをしたに規定する農地、採草放牧地又は開発して農地とすることが適当な土地についてのこれら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, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in acquired through exchange and consolidation prescribed in carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land prescribed in of the Former Act acquired through exchange and consolidation prescribed in carried out before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に行われるに規定する交換分合により取得する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に規定する交換分合により取得したに規定する土地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。

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 a small and medium sized enterprise prescribed in acquires from a business cooperative, etc. prescribed in on or after the Effective Date, and with regard to registration and license tax on that registration for land or buildings prescribed in of the Former Act that a small and medium sized enterprise prescribed in acquired from a business cooperative, etc. prescribed in before the Effective Date, the provisions then in force continue to govern. In this case, if the land or buildings prescribed in Article 78-3 of the New Act fall under those listed in the left-hand column of the following table, with regard to registration and license tax on that registration of that land or those buildings that a small and medium sized enterprise prescribed in acquires within the period listed in the middle column of that table, the provisions of apply by deeming the phrase "25/1,000" in to be replaced with 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 acquired during the period from the to the day before the Effective DateThe period from the Effective Date to March 31, 199420/1,000
(ii) Land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in acquired during the period from the (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in ) to the day before the Effective Date of the 1980 Amendment Act, which is specified by Cabinet OrderThe period from the Effective Date to March 31, 199416/1,000
(iii) Land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in acquired before the Effective Date of the 1978 Amendment Act, which is specified by Cabinet OrderThe period from the Effective Date to March 31, 199412/1,000
(iv) Buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in acquired before the Effective Date of the 1980 Amendment Act, which are specified by Cabinet OrderThe period from the Effective Date to March 31, 199416/1,000
(v) Land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in acquired during the period from April 1, 1985 to the day before the Effective DateThe period from the Effective Date to March 31, 198720/1,000

の規定は、施行日以後にに規定する中小企業者がに規定する事業協同組合等から取得する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、施行日前にに規定する中小企業者がに規定する事業協同組合等から取得した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、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、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、中「千分の二十五」とあるのは、同表の下欄に掲げる字句に読み替えての規定を適用する。

一 の施行の日から施行日の前日までの間に取得したに規定する土地又は建物施行日から平成六年三月三十一日までの期間千分の二十
二 に規定する事業(昭和五十三年法律第十一号。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に規定する土地で政令で定めるもの施行日から平成六年三月三十一日までの期間千分の十六
三 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に規定する土地で政令で定めるもの施行日から平成六年三月三十一日までの期間千分の十二
四 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に規定する建物で政令で定めるもの施行日から平成六年三月三十一日までの期間千分の十六
五 に規定する事業協同組合等が昭和六十年四月一日から施行日の前日までの間に取得したに規定する土地施行日から昭和六十二年三月三十一日までの期間千分の二十

The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership or the registration of the creation of a mortgage for ocean-going vessels prescribed in that are newly built on or after the Effective Date, and with regard to registration and license tax on those registrations for ocean-going vessels prescribed in of the Former Act that were newly built before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に新造されるに規定する外航船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、施行日前に新造されたに規定する外航船舶についてのこれら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 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on the registration of matters listed in pertaining to a recommendation or instruction, or a certification or approval, prescribed in that is given on or after the Effective Date, and with regard to registration and license tax on the registration of matters listed in of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that was given before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後にされる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。

With regard to registration and license tax on the registration of transfer of rights to real property pertaining to succession in the case where an agricultural cooperative or federation of agricultural cooperatives prescribed in of the Former Act succeeded to rights prescribed in before the Effective Date, the provisions then in force continue to govern.

に規定する農業協同組合又は農業協同組合連合会が施行日前にに規定する権利を承継した場合における当該承継に係る不動産の権利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 matters listed in the middle column of of the table in of the Former Act relating to land or houses prescribed in that a company listed in the left-hand column of acquired before the Effective Date, the provisions then in force continue to govern.

の表のの上欄に掲げる会社が施行日前に取得したに規定する土地又は家屋に関するの中欄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。

Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Tobacco Consumption Tax

第二十一条(たばこ消費税の特例に関する経過措置)

With regard to tobacco consumption tax that was imposed, or should have been imposed, before May 1, 1986 (referred to as the "designated day" in this Article), except for that provided for in the following paragraph and paragraph (3), the provisions then in force continue to govern.

昭和六十一年五月一日(以下この条において「指定日」という。)前に課した、又は課すべきであつたたばこ消費税については、次項及び第三項に定めるものを除き、なお従前の例による。

With regard to manufactured tobacco (meaning manufactured tobacco prescribed in ; the same applies hereinafter in this Article) shipped out of a manufacturing site of manufactured tobacco before the designated day that relates to a notification or approval under (including as applied mutatis mutandis pursuant to ; the same applies hereinafter in this paragraph) (limited to that for which the day listed in the relevant item of pertaining to that notification or approval arrives on or after the designated day), if the documents prescribed in were not submitted by the day listed in , the tax rate of the quantity-based portion (meaning the quantity-based portion prescribed in ; the same applies hereinafter in this Article) or the tax base of the value-based portion (meaning the value-based portion prescribed in ; the same applies hereinafter in this Article) pertaining to that manufactured tobacco is as provided in the following items:

指定日前に製造たばこの製造場から移出された製造たばこ(に規定する製造たばこをいう。以下この条において同じ。)で、(において準用する場合を含む。以下この項において同じ。)の届出又は承認に係るもの(当該届出又は承認に係る各号に掲げる日が指定日以後に到来するものに限る。)について、当該各号に掲げる日までにに規定する書類が提出されなかつた場合における当該製造たばこに係る従量割(に規定する従量割をいう。以下この条において同じ。)の税率又は従価割(に規定する従価割をいう。以下この条において同じ。)の課税標準は、次の各号に規定するところによる。

tax rate of the quantity-based portion: the tax rate prescribed in Article 87-3 of the New Act;

従量割の税率 に規定する税率

tax base of the value-based portion: the amount serving as the tax base prescribed in Article 87-4 of the New Act.

従価割の課税標準 に規定する課税標準たる金額

With regard to manufactured tobacco that was exempted from tobacco consumption tax pursuant to the provisions of the Acts listed in the left-hand column of the following table and withdrawn from a bonded area before the designated day, if, on or after the designated day, it comes to fall under the provisions of the Acts listed in the right-hand column of that table, the tax rate of the quantity-based portion or the tax base of the value-based portion pertaining to that manufactured tobacco is as provided in the items of the preceding paragraph.

Provisions on exemptionProvisions on additional collection
, or as applied mutatis mutandis pursuant to
(including as applied mutatis mutandis pursuant to ) (including as applied mutatis mutandis pursuant to )

次の表の上欄に掲げる法律の規定によりたばこ消費税の免除を受けて指定日前に保税地域から引き取られた製造たばこについて、指定日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該製造たばこに係る従量割の税率又は従価割の課税標準は、前項各号に規定するところによる。

免除の規定追徴の規定
たばこ
において準用する、又は
に基づく施設及び区域並びに日本(において準用する場合を含む。)に基づく施設及び区域並びに日本国における合衆国軍隊の(日本国における国際連合の軍隊のにおいて準用する場合を含む。)

If, on the designated day, there is a manufacturer or seller of manufactured tobacco that possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the quantity of that manufactured tobacco (meaning the quantity calculated, according to the categories of manufactured tobacco prescribed in , by converting one gram into one stick for Class 2 and Class 3 manufactured tobacco and two grams into one stick for Class 4 manufactured tobacco, manufactured tobacco for chewing and manufactured tobacco for snuffing, and, if the person possesses manufactured tobacco at two or more places, the total quantity) is 20,000 sticks or more, that manufactured tobacco is deemed to have been shipped out by that person, as a manufacturer of manufactured tobacco, from that person's manufacturing site of manufactured tobacco on the designated day, and tobacco consumption tax is imposed on it per 1,000 sticks or per kilogram at the tax rate of the quantity-based portion set forth in the right-hand column of the following table, according to the category of manufactured tobacco set forth in the left-hand column of that table (meaning the category of manufactured tobacco prescribed in ; the same applies hereinafter in this Article).

Category of manufactured tobaccoTax rate of the quantity-based portion
i Manufactured tobacco for smoking
(1) Class 1450 yen per 1,000 sticks
(2) Class 2450 yen per kilogram
(3) Class 3450 yen per kilogram
(4) Class 4225 yen per kilogram
ii Manufactured tobacco for chewing225 yen per kilogram
iii Manufactured tobacco for snuffing225 yen per kilogram

指定日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その数量(たばこに規定する製造たばこの区分により、第二種及び第三種の製造たばこについては一グラムを一本に、第四種の製造たばこ、かみ用の製造たばこ及びかぎ用の製造たばこについては二グラムを一本に換算した数量とし、二以上の場所で製造たばこを所持する場合には、その合計数量とする。)が二万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを指定日にその者の製造たばこの製造場から移出したものとみなして、次の表の上欄に掲げる製造たばこの区分(に規定する製造たばこの区分をいう。以下この条において同じ。)に応じ、千本又は一キログラムにつき、同表の下欄に掲げる従量割の税率によりたばこ消費税を課する。

製造たばこの区分従量割の税率
一 喫煙用の製造たばこ
(1) 第一種千本につき四百五十円
(2) 第二種一キログラムにつき四百五十円
(3) 第三種一キログラムにつき四百五十円
(4) 第四種一キログラムにつき二百二十五円
二 かみ用の製造たばこ一キログラムにつき二百二十五円
三 かぎ用の製造たばこ一キログラムにつき二百二十五円

The person prescribed in the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit a return stating the following particulars, for each storage place (for a retail seller prescribed in , the business office prescribed in ; the same applies hereinafter in this paragraph) of the manufactured tobacco in that person's possession that falls under the provisions of that paragraph, to the district director with jurisdiction over the place where that storage place is located, within one month counting from the designated day:

前項に規定する者は、その所持する製造たばこで同項の規定に該当するものの貯蔵場所(に規定する小売販売業者にあつては、に規定する営業所。以下この項において同じ。)ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、指定日から起算して一月以内に、その貯蔵場所の所在地を所轄する税務署長に提出しなければならない。

the category of manufactured tobacco in the person's possession and the quantity for each category;

所持する製造たばこの区分及び区分ごとの数量

the amount of tobacco consumption tax under the provisions of the preceding paragraph calculated on the basis of the quantity referred to in the preceding item, and the total of those amounts of tobacco consumption tax;

前号の数量により算定した前項の規定によるたばこ消費税額及び当該たばこ消費税額の合計額

other particulars for reference.

その他参考となるべき事項

If a person prescribed in paragraph (4) has submitted the return under the provisions of the preceding paragraph to the prefectural governor or mayor of the municipality prescribed in the provisions referred to below, together with a return pertaining to prefectural tobacco consumption tax prescribed in or a return pertaining to municipal tobacco consumption tax prescribed in , the prefectural governor or mayor of the municipality that received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.

第四項に規定する者が、前項の規定による申告書を、に規定する道府県たばこ消費税に係る申告書又はに規定する市町村たばこ消費税に係る申告書に併せて、これらの規定に規定する道府県知事又は市町村長に提出したときは、その提出を受けた道府県知事又は市町村長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する税務署長に提出されたものとみなす。

A person who has submitted a return under the provisions of paragraph (5) must pay to the State, by October 31, 1986, the tobacco consumption tax equivalent to the total amount of tobacco consumption tax set forth in item (ii) of that paragraph that is stated in that return.

第五項の規定による申告書を提出した者は、昭和六十一年十月三十一日までに、当該申告書に記載した同項第二号に掲げるたばこ消費税額の合計額に相当するたばこ消費税を、国に納付しなければならない。

The provisions of the preceding paragraph apply mutatis mutandis to a person who is to submit a return under the provisions of paragraph (5) as prescribed in that paragraph and who, with regard to the tobacco consumption tax pertaining to that return, has filed a return filed after the due date or an amended return prescribed in the Act on General Rules for National Taxes (Act No. 66 of 1962) before the due date for payment referred to in the preceding paragraph for the return under the provisions of that paragraph, or has received a reassessment or determination prescribed in that Act, and for whom the time limit for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment referred to in the preceding paragraph.

前項の規定は、同項に規定する第五項の規定による申告書を提出すべき者で、当該申告に係るたばこ消費税につき国税通則法(昭和三十七年法律第六十六号)に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち、同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。

If, of manufactured tobacco on which tobacco consumption tax has been or is to be imposed pursuant to the provisions of paragraph (4), manufactured tobacco that a specified seller prescribed in has itself withdrawn from a bonded area and possesses for sale is exported, and that specified seller has, pursuant to the provisions of Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made that tobacco consumption tax has been or is to be imposed on that manufactured tobacco pursuant to the provisions of paragraph (4), an amount equivalent to that amount of tobacco consumption tax is refunded to that specified seller, in accordance with the provisions of , together with the refund pertaining to the amount equivalent to the amount of tobacco consumption tax that has been or is to be paid, or has been or is to be collected, on that manufactured tobacco.

第四項の規定によりたばこ消費税を課された、又は課されるべき製造たばこのうち、たばこに規定する特定販売業者が自ら保税地域から引き取つた製造たばこで販売のため所持するものを輸出した場合において、当該特定販売業者が政令で定めるところにより、当該製造たばこが第四項の規定によりたばこ消費税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした税関の税関長の確認を受けたときは、当該たばこ消費税額に相当する金額は、の規定に準じて、当該製造たばこにつき納付された、若しくは納付されるべき又は徴収された、若しくは徴収されるべきたばこ消費税額に相当する金額に係る還付に併せて、当該特定販売業者に還付する。

In the cases set forth in the following items, if the manufacturer of manufactured tobacco prescribed in each of those items (meaning a manufacturer of manufactured tobacco prescribed in ; the same applies hereinafter in this paragraph) has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director with jurisdiction over the place where the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco is located that tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed on that manufactured tobacco, an amount equivalent to that amount of tobacco consumption tax is, in accordance with the provisions of , deducted from the amount of tobacco consumption tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco consumption tax that the manufacturer of manufactured tobacco has paid or is to pay on that manufactured tobacco (in the case falling under item (ii), the amount of tobacco consumption tax that has been or is to be paid upon shipment from the other manufacturing site of manufactured tobacco prescribed in that item, or that has been or is to be paid, or has been or is to be collected, upon withdrawal from a bonded area):

次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者(たばこに規定する製造たばこ製造者をいう。以下この項において同じ。)が政令で定めるところにより、当該製造たばこが第四項の規定によるたばこ消費税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ消費税額に相当する金額は、の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ消費税額(第二号に該当する場合にあつては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ消費税額)に相当する金額に係る控除又は還付に併せて、その者に係るたばこ消費税額から控除し、又はその者に還付する。

if manufactured tobacco that a manufacturer of manufactured tobacco has shipped out from its manufacturing site and on which tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed is returned to that manufacturing site (including if such manufactured tobacco that has been returned by a seller of manufactured tobacco, or other such manufactured tobacco specified by Cabinet Order, is brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco);

製造たばこ製造者がその製造場から移出した製造たばこで、第四項の規定によるたばこ消費税を課された、又は課されるべきものが当該製造場に戻し入れられた場合(当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。)

beyond the case falling under the preceding item, if a manufacturer of manufactured tobacco brings into a manufacturing site of manufactured tobacco manufactured tobacco that has been shipped out from another manufacturing site of manufactured tobacco or withdrawn from a bonded area and on which tobacco consumption tax under the provisions of paragraph (4) has been or is to be imposed, and further ships that manufactured tobacco out from the manufacturing site into which it was brought.

前号に該当する場合を除き、製造たばこ製造者が、他の製造たばこの製造場から移出され、又は保税地域から引き取られた製造たばこで第四項の規定によるたばこ消費税を課された、又は課されるべきものを製造たばこの製造場に移入し、当該製造たばこをその移入した製造場から更に移出した場合

The provisions of (excluding ) apply mutatis mutandis to a person who must submit a return under the provisions of paragraph (5).

たばこ(を除く。)の規定は、第五項の規定による申告書を提出しなければならない者について準用する。

A person who has failed to submit a return under the provisions of paragraph (5) is punished by a fine of 200,000 yen or less.

第五項の規定による申告書の提出を怠つた者は、二十万円以下の罰金に処する。

If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.

法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。

With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to tobacco consumption tax that remains governed by the provisions then in force pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

指定日前にした行為及び第一項の規定によりなお従前の例によることとされるたばこ消費税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation

第二十三条(租税特別措置法の一部を改正する法律の一部改正に伴う経過措置)

The provisions of as amended by the provisions of (referred to as the "1984 Amendment Act as Amended" in the following paragraph) apply to income tax for 1986 and subsequent years, and the provisions then in force continue to govern income tax for 1985 and prior years.

の規定による改正後の租税特別措置法の一部を改正する法律(次項において「改正後の昭和五十九年改正法」という。)の規定は、昭和六十一年分以後の所得税について適用し、昭和六十年分以前の所得税については、なお従前の例による。

The provisions of Article 10 of the Supplementary Provisions of the 1984 Amendment Act as Amended apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before the Effective Date.

改正後の昭和五十九年改正法附則第十条の規定は、法人の施行日以後に終了する事業年度分の所得に対する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所得に対する法人税については、なお従前の例による。

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