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, etc. of a selling 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 Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation to the district director prescribed in that paragraph via the business office, etc. of that selling 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, etc. of that selling 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 Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, 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, etc. of that selling 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.