Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十条（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, 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.
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、調停又はあっせん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、調停又はあっせん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 through exchange and consolidation prescribed in that paragraph on or after the Effective Date, 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 through exchange and consolidation prescribed in Article 77-4, paragraph (2) of the Former Act before the Effective Date.
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 transfer of ownership of land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital 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 the registration of transfer of ownership of land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received a capital 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の移転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。
With regard to the matters listed in the items of Article 81, paragraph (2) of the Former Act pertaining to the approval prescribed in that paragraph that was given before the Effective Date, and the matters listed in the items of Article 81, paragraph (2) of the Former Act pertaining to approvals given during the period from the Effective Date to March 31, 1993 (limited to the approval referred to in Article 8, paragraph (1) of the Act on Temporary Measures for Facilitating Industrial Structural Transformation (Act No. 24 of 1987) pertaining to an approved tie-up business operator prescribed in that paragraph that uses specified equipment prescribed in Article 4, paragraph (2) of that Act (limited to that specified by Order of the Ministry of Finance) for its business), the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to the matters listed in the items of that paragraph pertaining to that approval given on or after the Effective Date, the phrase "March 31, 1991" in that paragraph is deemed to be replaced with "March 31, 1993".
施行日前にされた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及び施行日から平成五年三月三十一日までの間にされる承認（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）第四条第二項に規定する特定設備（大蔵省令で定めるものに限る。）をその事業の用に供する同法第八条第一項に規定する承認提携事業者に係る同項の承認に限る。）に係る旧法第八十一条第二項各号に掲げる事項については、同項の規定は、なおその効力を有する。この場合において、施行日以後にされる当該承認に係る同項各号に掲げる事項に係る同項の規定の適用については、同項中「平成三年三月三十一日」とあるのは、「平成五年三月三十一日」とする。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Securities Transaction Tax
第二十一条（有価証券取引税の特例に関する経過措置）
The provisions of Article 93 of the New Act apply to securities transaction tax on transfers of fractional shares prescribed in paragraph (1) of that Article that a person other than a securities company prescribed in that paragraph makes, on or after the Effective Date, to a corporation prescribed in that paragraph.
新法第九十三条の規定は、施行日以後に同条第一項に規定する証券会社以外の者が同項に規定する法人に対し行う同項に規定する端株の譲渡に係る有価証券取引税について適用する。
Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十三条（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 5, paragraph (4) 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 "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for 1991 and subsequent years, and with regard to income tax for 1990 and earlier years, the provisions then in force continue to govern.
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「改正後の昭和六十三年改正法」という。）附則第五条第四項の規定は、平成三年分以後の所得税について適用し、平成二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, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
改正後の昭和六十三年改正法附則第十二条第五項の規定は、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。