Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 1988;
次に掲げる規定 昭和六十三年一月一日
Omitted
略
in Article 9, the provisions amending Article 25-2, paragraph (5), item (ii) of that paragraph and paragraph (6), and Articles 29-3 through 29-5 of the Act on Special Measures Concerning Taxation, and the provisions of Articles 44 and 45 of the Supplementary Provisions
the following provisions: April 1, 1988;
次に掲げる規定 昭和六十三年四月一日
Omitted
略
in Article 9, the provisions amending Articles 3 and 3-2 of the Act on Special Measures Concerning Taxation, the provisions deleting Article 3-3 of that Act, the provisions amending the heading of Article 3-4 of that Act and paragraph (1) of that Article, the provisions deleting paragraph (5) of that Article, the provisions amending paragraph (4) of that Article, the provisions renumbering that paragraph as paragraph (5) of that Article and deleting paragraph (3) of that Article, the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after that paragraph, the provisions adding one paragraph after paragraph (1) of that Article, the provisions amending paragraphs (6) and (7) of that Article, the provisions renumbering that Article as Article 3-3 of that Act, the provisions amending the heading of Article 4 of that Act and paragraph (1) of that Article, and the heading of Article 4-2 of that Act and paragraphs (1) through (4) of that Article and items (ii) and (iii) of that paragraph, the provisions deleting item (iv) of that paragraph, the provisions amending item (v) of that paragraph, the provisions renumbering that item as item (iv) of that paragraph, the provisions amending paragraphs (5) through (9) of that Article and Article 4-3, paragraphs (1) through (7) and paragraph (9) of that Act, the provisions deleting paragraph (10) of that Article, the provisions amending paragraph (11) of that Article, the provisions renumbering that paragraph as paragraph (10) of that Article, the provisions adding one Article before Article 5 of that Act, the provisions amending Article 8-2, Article 8-3, Article 8-4, paragraphs (1) and (6), and Article 8-5, paragraph (1) of that Act, the heading of Article 9-2 of that Act, and paragraphs (1) through (4) of that Article and the part of paragraph (5) of that Article other than the items, the provisions deleting item (i) of that paragraph, the provisions amending item (ii) of that paragraph, the provisions renumbering that item as item (i) of that paragraph and deleting items (iii) and (iv) of that paragraph, the provisions amending item (v) of that paragraph, the provisions renumbering that item as item (ii) of that paragraph, the provisions amending paragraph (6) of that Article, and the provisions amending Article 41-11, Article 41-12, paragraphs (1) through (3), (5) and (6), and Article 68-2, paragraph (1), paragraph (4), item (iv) and paragraph (8) of that Act, and the provisions of Articles 40 through 43, 47 and 48 of the Supplementary Provisions
第九条中租税特別措置法第三条及び第三条の二の改正規定、同法第三条の三を削る改正規定、同法第三条の四の見出し及び同条第一項の改正規定、同条第五項を削る改正規定、同条第四項の改正規定、同項を同条第五項とし、同条第三項を削る改正規定、同条第二項の改正規定、同項を同条第三項とし、同項の次に一項を加える改正規定、同条第一項の次に一項を加える改正規定、同条第六項及び第七項の改正規定、同条を同法第三条の三とする改正規定、同法第四条の見出し及び同条第一項並びに第四条の二の見出し並びに同条第一項から第四項まで並びに同項第二号及び第三号の改正規定、同項第四号を削る改正規定、同項第五号の改正規定、同号を同項第四号とする改正規定、同条第五項から第九項まで並びに同法第四条の三第一項から第七項まで及び第九項の改正規定、同条第十項を削る改正規定、同条第十一項の改正規定、同項を同条第十項とする改正規定、同法第五条の前に一条を加える改正規定、同法第八条の二、第八条の三、第八条の四第一項及び第六項、第八条の五第一項並びに第九条の二の見出し並びに同条第一項から第四項まで及び第五項各号列記以外の部分の改正規定、同項第一号を削る改正規定、同項第二号の改正規定、同号を同項第一号とし、同項第三号及び第四号を削る改正規定、同項第五号の改正規定、同号を同項第二号とする改正規定、同条第六項の改正規定並びに同法第四十一条の十一、第四十一条の十二第一項から第三項まで並びに第五項及び第六項並びに第六十八条の二第一項、第四項第四号及び第八項の改正規定並びに附則第四十条から第四十三条まで、第四十七条及び第四十八条の規定
in Article 9, the provisions amending Article 90-11, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation: the date of enforcement of the Act on Arrangement of Related Acts for the Implementation of the International Convention on the Harmonized Commodity Description and Coding System (Act No. 80 of 1987).
第九条中租税特別措置法第九十条の十一第一項第一号及び第二号の改正規定 商品の名称及び分類についての統一システムに関する国際条約の実施のための関係法律の整備に関する法律（昭和六十二年法律第八十号）の施行の日
Supplementary Provisions, Article 39Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第三十九条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）
Unless otherwise specially provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 9 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") 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.
第九条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、新租税特別措置法及びこの附則に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 40Transitional Measures Concerning Interest Income
第四十条（利子所得に関する経過措置）
The provisions then in force continue to govern interest income prescribed in Article 3, paragraph (1) or Article 3-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") or interest and similar income prescribed in Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received or to be paid before April 1, 1988 (or, for ordinary deposits and other deposits specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), before the date specified by Cabinet Order).
昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日）前に支払を受けるべき又は支払うべき第九条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項若しくは第三条の二第一項に規定する利子所得又は旧租税特別措置法第三条の三第一項に規定する利子等については、なお従前の例による。
The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding those pertaining to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条第一項に規定する利子等（普通預金等に係るものを除く。以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。
The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第三条第三項に規定する利子等（以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。
The provisions then in force continue to govern interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-4, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that is to be received before April 1, 1988.
昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第三条の四第一項又は第二項に規定する国外公社債等の利子等については、なお従前の例による。
The provisions then in force continue to govern the portion of interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income on foreign public and corporate bonds, etc." in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income on foreign public and corporate bonds, etc. that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income on foreign public and corporate bonds, etc. until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条の三第一項から第三項までに規定する国外公社債等の利子等（以下この項において「国外公社債等の利子等」という。）で同日を含む国外公社債等の利子等の計算期間に対応するもののうち、その国外公社債等の利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の国外公社債等の利子等については、なお従前の例による。
Supplementary Provisions, Article 41Transitional Measures Concerning Tax Exemption for Interest on Small Amounts of Public Bonds Held by Elderly Persons or Similar Persons
第四十一条（老人等の少額公債の利子の非課税に関する経過措置）
The provisions of Article 4 of the New Act on Special Measures Concerning Taxation apply to public bonds prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation that are purchased on or after April 1, 1988 by an individual who has a domicile in Japan and who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the New Income Tax Act (referred to as an "elderly person or similar person" in paragraph (3)).
新租税特別措置法第四条の規定は、昭和六十三年四月一日以後に、国内に住所を有する個人で新所得税法第九条の二第一項に規定する老人等（第三項において「老人等」という。）であるものが購入をする新租税特別措置法第四条第一項に規定する公債について適用する。
The provisions then in force continue to govern the following interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "old public bonds" in this Article):
旧租税特別措置法第四条第一項に規定する公債（以下この条において「旧公債」という。）の利子で次に掲げるものについては、なお従前の例による。
interest to be received before April 1, 1988;
昭和六十三年四月一日前に支払を受けるべき利子
among interest corresponding to an interest calculation period that includes April 1, 1988, the part of the interest equivalent to the amount calculated pursuant to Cabinet Order as the amount of the interest corresponding to the period from the first day of that interest calculation period to March 31, 1988.
昭和六十三年四月一日を含む利子の計算期間に対応する利子のうち、その利子の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子
If an individual who has a domicile in Japan and who falls under the category of an elderly person or similar person as of April 1, 1988 holds old public bonds purchased before that date which, on the day before that date, satisfy the requirements prescribed in Article 4 of the Former Act on Special Measures Concerning Taxation, and, during the period from April 1, 1988 to the day on which the individual, on or after that date, first receives payment of interest on those old public bonds (limited to interest to be received on or after that date) (or to March 31, 1989, if that day is after March 31, 1989, or, if on or after April 1, 1988 and before either of these days the individual purchases, at the business office or similar place of a sales institution prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, public bonds prescribed in that paragraph for which the individual seeks to apply the provisions of that paragraph, to the day on which the individual first makes such a purchase), submits the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article of the New Act on Special Measures Concerning Taxation to the district director prescribed in that paragraph via the business office or similar place of that sales institution, and the application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation relating to those old public bonds to the business office or similar place of that sales institution, respectively, and, at the time of that submission, presents the documents prescribed in Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article, gives notice in a manner equivalent to that provided for in that paragraph and receives a seal of verification, and entrusts custody or obtains registration as prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, then, with respect to that interest, the provisions of that Article apply by deeming those old public bonds to have been purchased at the business office or similar place of that sales institution on April 1, 1988, deeming that statement and application to have been submitted on that date, and deeming that custody entrustment or registration to have been made on that date, respectively.
国内に住所を有する個人で昭和六十三年四月一日において老人等に該当するものが、同日前に購入をした旧公債で同日の前日において旧租税特別措置法第四条に規定する要件を満たすものを有する場合において、同年四月一日から同日以後当該旧公債の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、昭和六十三年四月一日以後これらの日前に新租税特別措置法第四条第一項に規定する販売機関の営業所等において同項に規定する公債で同項の規定の適用を受けようとするものの購入をする場合には、その最初に購入をする日とする。）までに、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書を当該販売機関の営業所等を経由して同項に規定する税務署長に、当該旧公債に係る新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書を当該販売機関の営業所等に、それぞれ提出し、かつ、その提出をする際に、同条第二項において準用する新所得税法第十条第五項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受け、並びに新租税特別措置法第四条第一項に規定する保管の委託をし、又は登録を受けるときは、当該利子については、当該旧公債は同年四月一日に当該販売機関の営業所等において購入をしたものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of Article 4 of the New Act on Special Measures Concerning Taxation and the preceding three paragraphs with respect to old public bonds purchased before April 1, 1988 are specified by Cabinet Order.
Supplementary Provisions, Article 42Transitional Measures Concerning Tax Exemption for Interest Income, etc. on Workers' Property Accumulation Housing Savings and Workers' Property Accumulation Pension Savings
第四十二条（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置）
The provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation apply to asset-building housing savings prescribed in Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a deposit, trust, purchase or payment (hereinafter referred to as a "placement" in this Article) is made under a workers' property accumulation housing savings contract prescribed in Article 6, paragraph (4) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) (hereinafter referred to as a "workers' property accumulation housing savings contract" in this Article) or a workers' property accumulation pension savings contract prescribed in Article 6, paragraph (2) of that Act (hereinafter referred to as a "workers' property accumulation pension savings contract" in this Article) concluded on or after April 1, 1988.
新租税特別措置法第四条の二及び第四条の三の規定は、昭和六十三年四月一日以後に締結する勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第四項に規定する勤労者財産形成住宅貯蓄契約（以下この条において「勤労者財産形成住宅貯蓄契約」という。）又は同法第六条第二項に規定する勤労者財産形成年金貯蓄契約（以下この条において「勤労者財産形成年金貯蓄契約」という。）に基づく預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする新租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄又は新租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄について適用する。
The provisions then in force continue to govern the following interest, distributions of proceeds or margin profits set forth in the items of Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income" in this Article) pertaining to asset-building savings prescribed in that paragraph for which a placement was made before April 1, 1988 and which satisfy the requirements of that Article as of March 31 of that year:
昭和六十三年四月一日前に預入等をした旧租税特別措置法第四条の二第一項に規定する財産形成貯蓄で同年三月三十一日において同条の要件を満たすものに係る同項各号に掲げる利子、収益の分配又は差益（以下この条において「利子等」という。）で次に掲げるものについては、なお従前の例による。
interest and similar income to be received before April 1, 1988;
昭和六十三年四月一日前に支払を受けるべき利子等
among interest and similar income corresponding to a calculation period, insurance period or mutual aid period for interest and similar income that includes April 1, 1988 (hereinafter referred to as a "calculation period, etc." in this paragraph and paragraph (5)), the part of the interest and similar income equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period, etc. to March 31, 1988.
If a worker prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation holds asset-building pension savings prescribed in Article 4-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a placement was made before April 1, 1988 and which, on the day before that date, satisfy the requirements prescribed in that Article (referred to as "former asset-building pension savings" in paragraph (6)), the provisions of Article 4-3 of the New Act on Special Measures Concerning Taxation apply to those asset-building pension savings by deeming that the worker made the placement on April 1, 1988 in accordance with the requirements prescribed in that Article.
If an individual who, as of March 31, 1988, holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation which, as of that date, satisfy the requirements prescribed in that Article (hereinafter referred to as "former asset-building savings" in this Article) has, under a workers' property accumulation savings succession contract prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 100 of 1987), changed a continued workers' property accumulation savings contract prescribed in that paragraph into a workers' property accumulation housing savings contract or a workers' property accumulation pension savings contract, and, during the period from April 1, 1988 to the day on which the individual, on or after that date, first receives payment of interest and similar income on those former asset-building savings pertaining to that continued workers' property accumulation savings contract (limited to those to be received on or after that date) (or to September 30, 1988, if that day is after September 30, 1988, or, if on or after April 1, 1988 and before either of these days the individual makes a placement of asset-building housing savings or asset-building pension savings prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation under that workers' property accumulation housing savings contract or that workers' property accumulation pension savings contract, to the day on which the individual first makes such a placement), has submitted a statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or a statement of tax-exempt asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation to the competent district director prescribed in those provisions, and an application for tax-exempt asset-building housing savings or an application for tax-exempt asset-building pension savings prescribed in those provisions relating to those former asset-building savings to the business office or similar place of the financial institution prescribed in those provisions in accordance with those provisions (if those former asset-building savings are a loan trust relating to bearer beneficiary certificates or securities prescribed in those provisions, this is limited to when the custody entrustment or registration prescribed in those provisions is made at the time of that submission), then, with respect to that interest and similar income, those provisions apply by deeming those former asset-building savings to have been placed at the business office or similar place of that financial institution on April 1, 1988, deeming those statements and applications to have been submitted on that date, and deeming that custody entrustment or registration to have been made on that date, respectively.
昭和六十三年三月三十一日において旧租税特別措置法第四条の二第一項に規定する財産形成貯蓄で同日において同条に規定する要件を満たすもの（以下この条において「旧財産形成貯蓄」という。）を有する個人が、勤労者財産形成促進法の一部を改正する法律（昭和六十二年法律第百号）附則第二条第一項に規定する勤労者財産形成貯蓄引継契約に基づき、同項に規定する継続勤労者財産形成貯蓄契約を勤労者財産形成住宅貯蓄契約又は勤労者財産形成年金貯蓄契約に変更した場合において、昭和六十三年四月一日から同日以後当該継続勤労者財産形成貯蓄契約に係る当該旧財産形成貯蓄の利子等（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が同年九月三十日後である場合には、同日とし、同年四月一日以後これらの日前に当該勤労者財産形成住宅貯蓄契約又は当該勤労者財産形成年金貯蓄契約に基づく新租税特別措置法第四条の二第一項又は第四条の三第一項に規定する財産形成住宅貯蓄又は財産形成年金貯蓄の預入等をする場合には、その最初に預入等をする日とする。）までに、新租税特別措置法第四条の二第一項に規定する財産形成非課税住宅貯蓄申告書又は新租税特別措置法第四条の三第一項に規定する財産形成非課税年金貯蓄申告書をこれらの規定に規定する所轄税務署長に、当該旧財産形成貯蓄に係るこれらの規定に規定する財産形成非課税住宅貯蓄申込書又は財産形成非課税年金貯蓄申込書をこれらの規定に準じてこれらの規定に規定する金融機関の営業所等に提出したとき（当該旧財産形成貯蓄がこれらの規定に規定する無記名の受益証券に係る貸付信託又は有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。）は、当該利子等については、当該旧財産形成貯蓄は同年四月一日に当該金融機関の営業所等において預入等をしたものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものとそれぞれみなして、これらの規定を適用する。
If an individual who holds former asset-building savings as of March 31, 1988 has, pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act, changed the continued workers' property accumulation savings contract prescribed in that paragraph pertaining to those former asset-building savings into a workers' property accumulation housing savings contract or a workers' property accumulation pension savings contract (excluding the case where the provisions of the preceding paragraph have been applied), the provisions of paragraph (1) apply by treating the individual as concluding those contracts, and as making a placement of the amount specified by Cabinet Order as the principal and other amounts of those former asset-building savings, on the day on which those contracts are deemed to have been concluded pursuant to the provisions of paragraph (1) of that Article; provided, however, that this does not apply to the portion of interest and similar income corresponding to a calculation period, etc. that includes that day which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period, etc. to the day before the day on which those contracts are deemed to have been concluded.
昭和六十三年三月三十一日において旧財産形成貯蓄を有する個人が、勤労者財産形成促進法の一部を改正する法律附則第二条第一項の規定により、当該旧財産形成貯蓄に係る同項に規定する継続勤労者財産形成貯蓄契約を勤労者財産形成住宅貯蓄契約又は勤労者財産形成年金貯蓄契約に変更したとき（前項の規定の適用を受けた場合を除く。）は、同条第一項の規定によりこれらの契約を締結したとみなされる日において、これらの契約を締結し、当該旧財産形成貯蓄の元本その他の金額として政令で定める金額の預入等をするものとして第一項の規定を適用する。ただし、同日を含む計算期間等に対応する利子等のうち、当該計算期間等の初日から当該締結したとみなされる日の前日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、この限りでない。
Beyond what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation with respect to former asset-building pension savings and former asset-building savings are specified by Cabinet Order.
Supplementary Provisions, Article 43Transitional Measures Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts
第四十三条（証券投資信託の収益の分配に係る配当所得に関する経過措置）
The provisions then in force continue to govern dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1) or Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be received or to be paid before April 1, 1988.
昭和六十三年四月一日前に支払を受けるべき又は支払うべき旧租税特別措置法第八条の二第一項又は第八条の三第一項に規定する証券投資信託の収益の分配に係る配当等については、なお従前の例による。
The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1), (3) or (4) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の二第一項、第三項又は第四項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の証券投資信託の収益の分配に係る配当等については、なお従前の例による。
The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第八条の二第五項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の証券投資信託の収益の分配に係る配当等については、なお従前の例による。
The provisions then in force continue to govern dividends and similar income on foreign shares, etc. prescribed in Article 9-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that are to be received before April 1, 1988.
昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第九条の二第一項又は第二項に規定する国外株式等の配当等については、なお従前の例による。
The provisions then in force continue to govern the portion of dividends and similar income on foreign securities investment trusts prescribed in Article 8-3, paragraph (1), (2) or (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on foreign securities investment trusts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income on foreign securities investment trusts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income on foreign securities investment trusts until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の三第一項、第二項又は第三項に規定する国外証券投資信託の配当等（以下この項において「国外証券投資信託の配当等」という。）で同日を含む国外証券投資信託の配当等の計算期間に対応するもののうち、その国外証券投資信託の配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の国外証券投資信託の配当等については、なお従前の例による。
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Is Chosen
第四十四条（みなし法人課税を選択した場合の課税の特例に関する経過措置）
The provisions of Article 25-2, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 1988, and the provisions then in force continue to govern income tax for 1987 and prior years.
新租税特別措置法第二十五条の二第五項及び第六項の規定は、昭和六十三年分の所得税について適用し、昭和六十二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 45Transitional Measures Concerning Special Provisions on Withholding at the Source for Employment Income Pertaining to Pensions and Annuities Deemed to Be Salary, etc.
第四十五条（恩給及び給与等とみなす年金に係る給与所得の源泉徴収の特例に関する経過措置）
The provisions then in force continue to govern the collection and payment of income tax under the provisions of Article 183, paragraph (1) of the Former Income Tax Act pertaining to pensions and annuities prescribed in Article 29-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be paid on or before December 31, 1987, and the submission of salary income earners' returns for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the Former Income Tax Act.
昭和六十二年十二月三十一日以前に支払うべき旧租税特別措置法第二十九条の三第一項に規定する恩給及び年金に係る旧所得税法第百八十三条第一項の規定による所得税の徴収及び納付並びに旧所得税法第百九十四条第四項に規定する給与所得者の扶養控除等申告書の提出については、なお従前の例による。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第四十六条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 31-2, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) and Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation also apply to income tax for 1987 on capital gains from transfers in the case where an individual has, during the period from January 1, 1987 to September 30, 1987, transferred land, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or land, etc. prescribed in Article 31-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual holds and whose holding period prescribed in Article 31, paragraph (2) of the Former Act on Special Measures Concerning Taxation exceeds 10 years as of January 1, 1987, and all or part of that transfer falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation, a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, or a transfer of specified farmland, etc. in an urbanization promotion area prescribed in Article 31-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第三十一条の二第一項（同条第三項において準用する場合を含む。）及び第三十一条の三第一項の規定は、個人が、昭和六十二年一月一日から同年九月三十日までの間に、その有する旧租税特別措置法第三十一条の二第一項に規定する土地等又は旧租税特別措置法第三十一条の三第一項に規定する土地等で同年一月一日において旧租税特別措置法第三十一条第二項に規定する所有期間が十年を超えるものの譲渡をした場合において、当該譲渡の全部又は一部が旧租税特別措置法第三十一条の二第二項に規定する優良住宅地等のための譲渡若しくは同条第三項に規定する確定優良住宅地等予定地のための譲渡又は旧租税特別措置法第三十一条の三第一項に規定する特定市街化区域農地等の譲渡に該当するときにおけるこれらの譲渡による譲渡所得に係る昭和六十二年分の所得税についても適用する。
The provisions of Article 37, paragraphs (1) and (3) and Article 37-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where an individual transfers assets prescribed in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after October 1, 1987, and the provisions then in force continue to govern the case where an individual transferred assets prescribed in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date.
新租税特別措置法第三十七条第一項及び第三項並びに第三十七条の三第一項の規定は、個人が昭和六十二年十月一日以後に新租税特別措置法第三十七条第一項に規定する資産の譲渡をする場合について適用し、同日前に旧租税特別措置法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
Supplementary Provisions, Article 47Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits or Similar Amounts of Installment Savings
第四十七条（定期積金の給付補てん金等の分離課税等に関する経過措置）
The provisions then in force continue to govern compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that is to be received before April 1, 1988.
昭和六十三年四月一日前に支払を受けるべき新租税特別措置法第四十一条の十一第一項に規定する給付補てん金等については、なお従前の例による。
The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第四十一条の十一第一項に規定する給付補てん金等（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、なお従前の例による。
The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be paid on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.
昭和六十三年四月一日以後に支払うべき新租税特別措置法第四十一条の十一第三項に規定する給付補てん金等（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、なお従前の例による。
Supplementary Provisions, Article 48Transitional Measures Concerning Separate Taxation, etc. on Profit from Redemption
第四十八条（償還差益に対する分離課税等に関する経過措置）
The provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received on discount bonds prescribed in that paragraph issued on or before March 31, 1988.
昭和六十三年三月三十一日までに発行された旧租税特別措置法第四十一条の十二第一項に規定する割引債について支払を受けるべき同項に規定する償還差益については、なお従前の例による。
Supplementary Provisions, Article 49Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第四十九条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise specially provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax on income for business years of a corporation ending on or after October 1, 1987 and corporation tax on liquidation income resulting from a dissolution or merger on or after that date (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before that date and corporation tax on liquidation income resulting from a dissolution or merger before that date.
新租税特別措置法第三章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、法人の昭和六十二年十月一日以後に終了する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation Where a Corporation Transfers Assets
第五十条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1), item (viii) or (xv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after October 1, 1987 and that falls under the case set forth in item (viii) or (xv) of that paragraph, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date and that falls under the case set forth in item (viii) of that paragraph.
新租税特別措置法第六十五条の四第一項第八号又は第十五号の規定は、法人が昭和六十二年十月一日以後に行う同項に規定する土地等の譲渡で同項第八号又は第十五号に掲げる場合に該当するものに係る法人税について適用し、法人が同日前に行つた旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡で同項第八号に掲げる場合に該当するものに係る法人税については、なお従前の例による。
The provisions of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets set forth in the left-hand column of those provisions that a corporation makes on or after October 1, 1987, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets set forth in the left-hand column of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の七第一項の表の第十号及び第十六号の規定は、法人が昭和六十二年十月一日以後に行うこれらの規定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、法人が同日前に行つた旧租税特別措置法第六十五条の七第一項の表の第十号及び第十六号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 51Review
第五十一条（見直し）
With regard to how income tax should be imposed on interest income, including the question of a shift to comprehensive taxation, a review is to be conducted as necessary once five years have elapsed after this Act comes into effect.
利子所得に対する所得税の課税の在り方については、総合課税への移行問題を含め、必要に応じ、この法律の施行後五年を経過した場合において見直しを行うものとする。