Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1987.
この法律は、昭和六十二年四月一日から施行する。
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 specially 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 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 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、昭和六十二年分以後の所得税について適用し、昭和六十一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 Depreciation for Individuals
第三条（個人の減価償却に関する経過措置）
The provisions of items (i), (iii), (iv) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to the depreciable assets set forth in those provisions for which an individual carries out the acquisition, etc. (meaning acquisition or manufacture or construction; the same applies hereinafter in this Article) on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business depreciable assets set forth in items (i), (ii), (iv), (v) and (vii) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment (hereinafter referred to as the "Former Act") for which the individual carried out the acquisition, etc. before the Effective Date.
新法第十一条第一項の表の第一号、第三号、第四号及び第六号の規定は、個人がこの法律の施行の日（以下「施行日」という。）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、個人が施行日前に取得等をした改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第一号、第二号、第四号、第五号及び第七号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 item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment set forth in that item that is put to use for business in place of a well prescribed in that item located within an area that became 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 the provisions then in force continue to govern machinery and other equipment set forth 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 within an area that became that designated area before the Effective Date.
新法第十一条第一項の表の第二号の規定は、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 then in force continue to govern cases in which 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 for which the individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery, etc. for technological development prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business machinery, etc. for technological development prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in Article 13, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtains approval on or after the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in item (i) or (ii) of that paragraph, and the provisions then in force continue to govern depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtained approval before the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act.
新法第十三条の二第一項の規定は、施行日以後に同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, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings prescribed in paragraph (2) of that Article 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 or specified redevelopment buildings prescribed in paragraph (2) of that Article that an individual acquired or newly built before the Effective Date.
新法第十四条第一項及び第二項の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物について適用し、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又は同条第二項に規定する特定再開発建築物については、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 Article for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 18, paragraph (1), item (vi) of the New Act apply to contributions prescribed in that item that an individual disburses on or after the Effective Date.
新法第十八条第一項第六号の規定は、個人が施行日以後に支出する同号に規定する負担金について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Reserves of Individuals
第四条（個人の準備金に関する経過措置）
The provisions then in force continue to govern the inclusion in the gross revenue of business income of the amount of the program reserve referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1986, as of January 1, 1987, of an individual who has been setting aside the program reserve referred to in that paragraph.
旧法第二十条の二第一項のプログラム準備金を積み立てている個人の昭和六十二年一月一日における昭和六十一年から繰り越された同項のプログラム準備金の金額の事業所得の総収入金額への算入については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc.
第五条（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, paragraph (1) of the New Act apply to income arising from the cultivation of agricultural products prescribed in that paragraph on land that has become available for cultivation on or after the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph.
新法第二十四条第一項の規定は、施行日以後に同項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得について適用する。
With regard to income arising from the cultivation of agricultural products prescribed in Article 24, paragraph (1) of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph, the provisions of that Article remain in force.
施行日前に旧法第二十四条第一項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得については、同条の規定は、なお効力を有する。
Supplementary Provisions, Article 6Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired
第六条（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）
The provisions of Articles 41 and 41-2 of the New Act apply in the case where a resident has, on or after January 1, 1987, put a residential house or existing housing prescribed in Article 41, paragraph (1) of the New Act to use as the resident's own residence as specified in that paragraph, and the provisions then in force continue to govern the case where a resident put a residential house or existing housing prescribed in Article 41, paragraph (1) of the Former Act to use as the resident's own residence as specified in that paragraph before that date.
新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十二年一月一日以後に新法第四十一条第一項に規定する居住用家屋又は既存住宅を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ついて適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋又は既存住宅を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ついては、なお従前の例による。
Supplementary Provisions, Article 7Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第七条（法人税の特例に関する経過措置の原則）
Unless otherwise specially provided for, 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 Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.
Supplementary Provisions, Article 8Transitional Measures Concerning Depreciation for Corporations
第八条（法人の減価償却に関する経過措置）
The provisions of items (i), (iii), (iv), (vi) and (vii) of the table in Article 43, paragraph (1) of the New Act apply to the depreciable assets set forth in those provisions for which a corporation carries out the acquisition, etc. (meaning acquisition or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business depreciable assets set forth in items (i), (ii), (v), (vi), (viii) and (ix) of the table in Article 43, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
新法第四十三条第一項の表の第一号、第三号、第四号、第六号及び第七号の規定は、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、第二号、第五号、第六号、第八号及び第九号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 item (ii) of the table in Article 43, paragraph (1) of the New Act apply to machinery and other equipment set forth in that item that is put to use for business in place of a well prescribed in that item located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act on or after the Effective Date, and the provisions then in force continue to govern machinery and other equipment set forth in item (iii) of the table in Article 43, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located within an area that became that designated area before the Effective Date.
新法第四十三条第一項の表の第二号の規定は、施行日以後に工業用水法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四十三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。
With regard to depreciable assets that were specified by Cabinet Order as prescribed in item (iv) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date and that are subject to the acquisition, etc. within the period specified by Cabinet Order referred to in that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
With regard to the application of the provisions of Articles 42-4 through 42-7, Articles 43-2 through 49, Article 51, Article 52-2, Article 52-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51" in Article 42-4, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1987; hereinafter referred to as the '1987 Amendment Act')"; the phrase "or Article 51" in Article 42-5, paragraphs (1) and (2), Article 42-6, paragraphs (1) and (2) and Article 42-7, paragraphs (1) and (2) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "the preceding Article or that Article" in Article 43-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding Article or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act, or those provisions"; the phrase "the preceding two Articles" in Article 44, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "the preceding three Articles" in Article 44-2, paragraph (1) of the New Act is deemed to be replaced with "the preceding three Articles or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "Article 43 through the preceding Article" in Article 44-3, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraph (1) and Article 45-3, paragraphs (1) and (2) of the New Act is deemed to be replaced with "Article 43 through the preceding Article or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Article 51" in Article 46, paragraph (1) and Article 46-2, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or the preceding paragraph" in Article 47, paragraph (2) of the New Act is deemed to be replaced with ", the preceding paragraph or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "through Article 45" in Article 48, paragraph (1) of the New Act is deemed to be replaced with "through Article 45 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "through Article 45-3" in Article 49, paragraph (1) of the New Act is deemed to be replaced with "through Article 45-3 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; the phrase "or Article 51" in Article 52-2 and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act"; and the phrase "and Articles 47 through 51" in Article 64, paragraph (6), Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 8, paragraph (3) of the Supplementary Provisions of the 1987 Amendment Act".
前項の規定の適用がある場合における新法第四十二条の四から第四十二条の七まで、第四十三条の二から第四十九条まで、第五十一条、第五十二条の二、第五十二条の三、第六十四条（新法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（新法第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四の規定の適用については、新法第四十二条の四第四項第二号中「若しくは第五十一条」とあるのは「、第五十一条若しくは租税特別措置法の一部を改正する法律（昭和六十二年法律第十四号。以下「昭和六十二年改正法」という。）附則第八条第三項」と、新法第四十二条の五第一項及び第二項、第四十二条の六第一項及び第二項並びに第四十二条の七第一項及び第二項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十三条の二第一項中「前条又は同条」とあるのは「前条若しくは昭和六十二年改正法附則第八条第三項又はこれら」と、新法第四十四条第一項中「前二条」とあるのは「前二条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十四条の二第一項中「前三条」とあるのは「前三条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十四条の三第一項、第四十五条第一項、第四十五条の二第一項並びに第四十五条の三第一項及び第二項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十六条第一項及び第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十七条第二項中「若しくは前項」とあるのは「、前項若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第四十九条第一項中「第四十五条の三まで」とあるのは「第四十五条の三まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第五十一条第二項中「若しくは第四十七条から第四十九条まで」とあるのは「、第四十七条から第四十九条まで若しくは昭和六十二年改正法附則第八条第三項」と、新法第五十二条の二及び第五十二条の三第一項中「又は第五十一条」とあるのは「、第五十一条又は昭和六十二年改正法附則第八条第三項」と、新法第六十四条第六項、第六十五条の七第七項及び第六十七条の四第六項中「及び第四十七条から第五十一条まで」とあるのは「、第四十七条から第五十一条まで及び昭和六十二年改正法附則第八条第三項」とする。
The provisions then in force continue to govern cases in which a corporation has put to use for its business specified facilities set forth in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に掲げる特定施設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 then in force continue to govern cases in which a corporation has put to use for its business assets for emergency earthquake disaster countermeasures prescribed in Article 44, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 44-3 of the New Act apply to depreciable assets set forth in item (i) of the table in paragraph (1) of that Article for which a corporation carries out the acquisition, etc. on or after the date of enforcement of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987), or depreciable assets set forth in item (ii) of that table for which a corporation carries out the acquisition, etc. on or after the date of enforcement of the Act on Temporary Measures for Stabilizing the Management of Specified Shipbuilding Businesses (Act No. 25 of 1987).
新法第四十四条の三の規定は、法人が産業構造転換円滑化臨時措置法（昭和六十二年法律第二十四号）の施行の日以後に取得等をする同条第一項の表の第一号に掲げる減価償却資産又は特定船舶製造業経営安定臨時措置法（昭和六十二年法律第二十五号）の施行の日以後に取得等をする同表の第二号に掲げる減価償却資産について適用する。
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery, etc. for technological development prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business machinery, etc. for technological development prescribed in Article 45-2, paragraph (1) of the Former Act for which the corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 46, paragraph (1) of the New Act apply to depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtains approval on or after the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in item (i) or (ii) of that paragraph, and the provisions then in force continue to govern depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtained approval before the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in Article 46, paragraph (1), item (i) or (ii) of the Former Act.
新法第四十六条第一項の規定は、施行日以後に同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、施行日前に旧法第四十六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 46-2, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in Article 46-2, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.
The provisions of Article 47, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings prescribed in paragraph (2) of that Article that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act or specified redevelopment buildings prescribed in paragraph (2) of that Article that a corporation acquired or newly built before the Effective Date.
新法第四十七条第一項及び第二項の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発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一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to petroleum gas storage facilities set forth in item (i) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern petroleum gas storage facilities set forth in item (i) of the table in Article 48, paragraph (1) of the Former Act that a corporation 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する同項の表の第一号に掲げる石油ガス貯蔵施設について適用し、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の表の第一号に掲げる石油ガス貯蔵施設については、なお従前の例による。
The provisions of Article 50, paragraph (1) of the New Act apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act before the Effective Date.
新法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
The provisions of Article 52, paragraph (1), item (vi) of the New Act apply to contributions prescribed in that item that a corporation disburses on or after the Effective Date.
新法第五十二条第一項第六号の規定は、法人が施行日以後に支出する同号に規定する負担金について適用する。
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation carries out the 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 carried out the acquisition, etc. before the Effective Date.
Supplementary Provisions, Article 9Transitional Measures Concerning Reserves of Corporations
第九条（法人の準備金に関する経過措置）
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. 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 overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of the business year that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year that began before the date of enforcement of the 1987 Amendment Act and ends on or after that date, the amount obtained by adding, to the sum of the amount equivalent to 2.52/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions set forth in item (i) of the following paragraph by the number of months in the period from the date of commencement of that business year to March 31, 1987 (hereinafter referred to as the 'designated period for the former reserve rate' in this paragraph) and dividing the product by the number of months in that base year and the amount equivalent to 1.76/1,000 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 sum of the amount equivalent to 3.48/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions set forth in items (ii) through (viii) of the following paragraph 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 2.44/1,000 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)".
新法第五十四条の規定は、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、同条第一項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同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和六十二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、次項第一号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六十二年三月三十一日までの期間（以下この項において「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二・五二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一・七六に相当する金額との合計額に、次項第二号から第八号まで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三・四八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二・四四に相当する金額との合計額を加算した金額）」とする。
The provisions then in force continue to govern the inclusion in gross profit of the amount of the program reserve set aside pursuant to the provisions of Article 56-5, paragraph (1) of the Former Act by a corporation set forth in the left-hand column of the table in that paragraph in a business year that began before the Effective Date.
旧法第五十六条の五第一項の表の上欄に掲げる法人が施行日前に開始した事業年度において同項の規定により積み立てたプログラム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。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses Arising from Equipment Disposal by Specified Business Operators
第十条（特定の事業者の設備廃棄により生ずる損失に係る欠損金の繰越期間の特例に関する経過措置）
The provisions of Article 66-14, paragraph (1) of the New Act apply to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposition of equipment that a corporation carries out on or after the date of enforcement of the Act on Temporary Measures for Facilitating Industrial Structural Transformation, or to the amount of loss due to equipment disposal prescribed in that paragraph pertaining to the disposition of equipment that a corporation carries out on or after the date of enforcement of the Act on Temporary Measures for Stabilizing the Management of Specified Shipbuilding Businesses, and the provisions then in force continue to govern the amount of loss due to equipment disposal prescribed in Article 66-14, paragraph (1) of the Former Act pertaining to the disposition of equipment that a corporation carried out before the Effective Date.
新法第六十六条の十四第一項の規定は、法人が産業構造転換円滑化臨時措置法の施行の日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額又は特定船舶製造業経営安定臨時措置法の施行の日以後に行う設備の処理に係る同項に規定する設備廃棄による欠損金額について適用し、法人が施行日前に行つた設備の処理に係る旧法第六十六条の十四第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Inheritance Tax
第十一条（相続税の特例に関する経過措置）
The provisions of Article 70-7, paragraph (3) of the New Act apply to the portion of interest tax, pertaining to an amount of inheritance tax for which the due date for payment of an installment payment under deferred payment arrives on or after the Effective Date, that corresponds to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of interest tax pertaining to that amount of inheritance tax that corresponds to the period before the Effective Date and interest tax pertaining to an amount of inheritance tax for which that due date for payment arrived before the Effective Date.
新法第七十条の七第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。
The provisions of Article 70-8 of the New Act apply to interest tax pertaining to the amount of inheritance tax on land located within a district prescribed in paragraph (1) of that Article that has been acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern interest tax pertaining to the amount of inheritance tax on land located within a district prescribed in that paragraph that was acquired through inheritance or bequest before the Effective Date.
新法第七十条の八の規定は、施行日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した同条第一項に規定する地区内にある土地に係る相続税額に係る利子税について適用し、施行日前に相続又は遺贈により取得した同項に規定する地区内にある土地に係る相続税額に係る利子税については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Registration and License Tax
第十二条（登録免許税の特例に関する経過措置）
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-3, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article.
新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-4, paragraph (2) of the Former Act.
新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得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、当該組合員が施行日前に旧法第七十七条の四第二項に規定する交換分合により取得した土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease of land referred to in that Article that a production forestry cooperative or agricultural production corporation prescribed in that Article receives as the contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for land referred to in that Article that a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received as the contribution prescribed in that Article before the Effective Date.
新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権、地上権、永小作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、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の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 then in force continue to govern registration and license tax on the registration of the matters set forth in the items of Article 81, paragraph (2) of the Former Act pertaining to the approval prescribed in that paragraph.
旧法第八十一条第二項に規定する承認に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
With regard to the application of the provisions of Article 71, paragraph (2) of the New Act in the case of a registration prescribed in the preceding paragraph for which the provisions then in force continue to govern pursuant to the provisions of that paragraph, the phrase "Article 81" is deemed to be replaced with "Article 81 (including Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1987))".
前項の規定によりなお従前の例によることとされる同項に規定する登記の場合における新法第七十一条第二項の規定の適用については、「第八十一条」とあるのは、「第八十一条（租税特別措置法の一部を改正する法律（昭和六十二年法律第十四号）附則第十二条第四項を含む。）」とする。
Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第十六条（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 Article 3, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1986 Amendment Act as Amended" in the following paragraph) apply to income tax for 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior years.
前条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「改正後の昭和六十一年改正法」という。）附則第三条第二項の規定は、昭和六十二年分以後の所得税について適用し、昭和六十一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 12 of the Supplementary Provisions of the 1986 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
改正後の昭和六十一年改正法附則第十二条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。