Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1988; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
この法律は、昭和六十三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、当該各号に定める日から施行する。
the provisions adding one item to Article 18, paragraph (1), the provisions adding one item to Article 52, paragraph (1), the provisions amending items (i) through (iii) of the table in Article 55-4, paragraph (1), the provisions adding the following to that table, and the provisions adding one item to Article 66-10, paragraph (1): the date on which the Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) comes into effect;
第十八条第一項に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第五十五条の四第一項の表の第一号から第三号までの改正規定、同表に次のように加える改正規定及び第六十六条の十第一項に一号を加える改正規定 異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（昭和六十三年法律第十七号）の施行の日
the provisions renumbering Article 44-4 as Article 44-5 and Article 44-3 as Article 44-4 and adding one Article after Article 44-2: the date on which the Act on the Promotion of the Agglomeration of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 32 of 1988) comes into effect.
第四十四条の四を第四十四条の五とし、第四十四条の三を第四十四条の四とし、第四十四条の二の次に一条を加える改正規定 地域産業の高度化に寄与する特定事業の集積の促進に関する法律（昭和六十三年法律第三十二号）の施行の日
Supplementary Provisions, Article 2Principle of the Transitional Measures Concerning Special Provisions on Income Tax
第二条（所得税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1988 and subsequent years, and with regard to income tax for 1987 and earlier years, the provisions then in force continue to govern.
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、昭和六十三年分以後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 3Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Bonds
第三条（民間国外債の利子の非課税等に関する経過措置）
The provisions of Article 6 of the New Act apply to interest prescribed in paragraph (1) of that Article that a domestic corporation pays on bonds prescribed in that paragraph that it issues on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that a domestic corporation pays on bonds prescribed in that paragraph that it issued before the Effective Date.
新法第六条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条第一項に規定する債券につき支払う同項に規定する利子について適用し、内国法人が施行日前に発行した改正前の租税特別措置法（以下「旧法」という。）第六条第一項に規定する債券につき支払う同項に規定する利子については、なお従前の例による。
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on private foreign bonds prescribed in that Article that were issued before the Effective Date.
新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Infrastructure Advancement Equipment Has Been Acquired
第四条（エネルギー基盤高度化設備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 Article 10-2, paragraph (1) of the Former Act has used for the business prescribed in that paragraph energy infrastructure advancement equipment prescribed in that paragraph for which the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) before the Effective Date, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article 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 Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as the "1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, or pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
旧法第十条の二第一項に規定する個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。次条において同じ。）をした同項に規定するエネルギー基盤高度化設備を同項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、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「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（平成二年法律第十三号。以下「平成二年改正法」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平成二年改正法による改正前の租税特別措置法第十条の二第三項若しくは平成二年改正法による改正後の租税特別措置法第十条の二第三項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、同条第九項中「租税特別措置法第十条の二第三項」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租税特別措置法第十条の二第三項」とする。
With regard to the application of the provisions of Articles 10-2, 28-3, 33-6 and 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (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 Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article 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 Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "through Article 16 and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
前項の規定の適用がある場合における新法第十条の二、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条の二第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（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租税特別措置法第十条の二第三項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、当該金額を控除した金額）を超える」と、同条第四項中「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租税特別措置法第十条の二第三項若しくは第四項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、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和六十三年改正法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租税特別措置法第十条の二」とする。
Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation by Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of items (i) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an 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 makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
The provisions then in force continue to govern the case where an individual prescribed in Article 12-2, paragraph (1) of the Former Act (limited to a person who is a member of an association, etc. prescribed in that paragraph that received the certification prescribed in that paragraph before the Effective Date) has, within the period prescribed in that paragraph, made an acquisition, etc. of machinery, etc. for technological development prescribed in that paragraph and used it for the individual's business.
With regard to the application of the provisions of Articles 10 through 10-5, Article 11-4, Article 11-6, Articles 12-2 through 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1993 New Act) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (6), item (ii) of the 1993 New Act is deemed to be replaced with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3), Article 10-4, paragraphs (1) and (3) and Article 10-5, paragraph (1) of the 1993 New Act with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "the preceding three Articles" in Article 11-4, paragraph (1) of the 1993 New Act with "the preceding three Articles or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through the preceding Article" in Article 11-6 and Article 12-2, paragraph (1) of the 1993 New Act with "through the preceding Article or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the preceding paragraph" in paragraph (2) of that Article with ", the preceding paragraph or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12" in Article 12-3, paragraph (1) of the 1993 New Act with "through Article 12 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the 1993 New Act with ", Articles 14 through 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the 1993 New Act with ", the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 13-3, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "Article 17" in Article 14, paragraph (3) of the 1993 New Act with "Article 17 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", and the phrase "and Articles 13-3 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1993 New Act with ", Articles 13-3 through 16 and Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act".
前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法（以下「平成五年新法」という。）第十条から第十条の五まで、第十一条の四、第十一条の六、第十二条の二から第十六条まで、第二十八条の三、第三十三条の六及び第三十七条の三（平成五年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成五年新法第十条第六項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法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。）附則第五条第三項」と、平成五年新法第十条の二第一項及び第三項、第十条の三第一項及び第三項、第十条の四第一項及び第三項並びに第十条の五第一項中「又は第十六条」とあるのは「、第十六条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の四第一項中「前三条」とあるのは「前三条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の六及び第十二条の二第一項中「前条まで」とあるのは「前条まで又は昭和六十三年改正法附則第五条第三項」と、同条第二項中「又は前項」とあるのは「、前項又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十二条の三第一項中「第十二条まで」とあるのは「第十二条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の三第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十四条第三項中「第十七条」とあるのは「第十七条若しくは昭和六十三年改正法附則第五条第三項」と、平成五年新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三から第十六条まで並びに昭和六十三年改正法附則第五条第三項」とする。
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business medical equipment prescribed in Article 12-3, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date.
The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels specified in item (iii) of that paragraph that are held by members of a fishery cooperative, etc. prescribed in that item that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels specified in that item that are held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
新法第十三条の二第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に定める漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に定める漁船については、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 the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
The provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii) of the Former Act that an individual paid before the Effective Date.
個人が施行日前に支出した旧法第十八条第一項第二号に定める負担金については、なお従前の例による。