Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 6Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 12, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to industrial machinery, etc. prescribed in those provisions for which an individual or 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 in this Article) makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where an individual or a corporation uses for its business industrial machinery, etc. prescribed in Article 12, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) for which it made an acquisition, etc. before the Effective Date.
前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第十二条第一項又は第四十五条第一項の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）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規定する工業用機械等について適用し、個人又は法人が施行日前に取得等をした前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第十二条第一項又は第四十五条第一項に規定する工業用機械等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 Article 34-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
新租税特別措置法第三十四条の三第二項第三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行つた旧租税特別措置法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of item (viii) of the table in Article 37, paragraph (1) or item (viii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax or corporation tax on a transfer of assets listed in the left-hand column of those provisions made by an individual or a corporation on or after the Effective Date, and the provisions then in force continue to govern income tax or corporation tax on a transfer of assets listed in the left-hand column of item (viii) of the table in Article 37, paragraph (1) or item (viii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual or a corporation before the Effective Date.
新租税特別措置法第三十七条第一項の表の第八号又は第六十五条の七第一項の表の第八号の規定は、個人又は法人が施行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所得税又は法人税について適用し、個人又は法人が施行日前に行つた旧租税特別措置法第三十七条第一項の表の第八号又は第六十五条の七第一項の表の第八号の上欄に掲げる資産の譲渡に係る所得税又は法人税については、なお従前の例による。