Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第四条（事業基盤強化設備を取得した場合等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 business base strengthening equipment under paragraph (1) of Article 10-4 of the Former Act that is listed in the middle column of item (i) or (ii) of the table in that paragraph and that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の四第一項の表の第一号又は第二号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
With regard to business base strengthening equipment under Article 10-4, paragraph (1) of the Former Act that is listed in the middle column of item (ii) of the table in that paragraph and that an individual listed in the left-hand column of item (i) or (ii) of that table, being an individual who has received, by February 24, 1993, the approval referred to in Article 3, paragraph (1) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises (Act No. 4 of 1986) for a business conversion plan prescribed in that paragraph, acquired, manufactured or leased within the period from the Effective Date to March 31, 1993, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "paragraph (1) of the following Article" in that paragraph is deemed to be replaced with "Article 10-4 and Article 10-5, paragraph (1) of the 1992 New Act", the phrase "among those, one listed in item (iii) of that paragraph that" in the left-hand column of that item with "among those, one that", the phrase "individual (excluding a person who falls under the individual listed in the preceding item)" with "individual", the phrase "belonging to an industry other than a designated industry" in the right-hand column of that item with "to be carried out through the business conversion specified in that business conversion plan", the phrase "paragraph (1) of the following Article" in paragraph (3) of that Article with "Article 10-4 and Article 10-5, paragraph (1) of the 1992 New Act", 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 10-4, paragraph (3) of the 1992 New Act, those amounts", the phrase "if there is an amount to be deducted, that amount" in paragraph (5) 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 10-4, paragraph (3) or (4) of the 1992 New Act, those amounts", the phrase "Article 10-4, paragraphs (3) through (5) of the Act on Special Measures Concerning Taxation" in paragraph (10) of that Article with "Article 10-4, paragraphs (3) through (5) 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. 14 of 1992), which remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 10-4, paragraph (11) of the Act on Special Measures Concerning Taxation" in paragraph (14) of that Article with "Article 10-4, paragraph (11) 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. 14 of 1992), which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act".
旧法第十条の四第一項の表の第一号又は第二号の上欄に掲げる個人で平成五年二月二十四日までに特定中小企業者事業転換対策等臨時措置法（昭和六十一年法律第四号）第三条第一項に規定する事業転換計画に係る同項の承認を受けたものが施行日から平成五年三月三十一日までの期間内に取得若しくは製作又は賃借をした同表の第二号の中欄に掲げる旧法第十条の四第一項の事業基盤強化設備については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「次条第一項」とあるのは「平成四年新法第十条の四、第十条の五第一項」と、同号の上欄中「のうち同項第三号に掲げるもので」とあるのは「のうち」と、「個人（前号に掲げる個人に該当する者を除く。）」とあるのは「個人」と、同号の下欄中「指定業種以外の業種に属する」とあるのは「当該事業転換計画に定められた事業の転換によつて行うこととなる」と、同条第三項中「次条第一項」とあるのは「平成四年新法第十条の四、第十条の五第一項」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平成四年新法第十条の四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、同条第五項中「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平成四年新法第十条の四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、同条第十項中「租税特別措置法第十条の四第三項から第五項まで」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）附則第四条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の四第三項から第五項まで」と、同条第十四項中「租税特別措置法第十条の四第十一項」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）附則第四条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十条の四第十一項」とする。
With regard to the application of the provisions of Articles 10 through 10-4, Article 28-3, Article 33-6 or Article 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 "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or Article 10-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act (referred to as "Article 10-4 of the 1992 Former Act" in the following Article through Article 37-3)", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3) and Article 10-3, paragraphs (1) and (3) of the New Act with ", Article 16 or Article 10-4 of the 1992 Former Act", the phrase "exceeding the amount equivalent to 20 percent" in Article 10-4, paragraph (3) of the New Act 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 10-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 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 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "if there is an amount to be deducted, that amount" in paragraph (5) 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 10-4, paragraphs (3) through (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the 1992 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 (3) of the New Act with "through Article 16 and Article 10-4 of the 1992 Former Act".
前項の規定の適用がある場合における新法第十条から第十条の四まで、第二十八条の三、第三十三条の六又は第三十七条の三（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、新法第十条第四項第二号中「又は第十六条」とあるのは「若しくは第十六条又は平成四年改正法附則第四条第二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四年改正法による改正前の租税特別措置法第十条の四（次条から第三十七条の三までにおいて「平成四年旧法第十条の四」という。）」と、新法第十条の二第一項及び第三項並びに第十条の三第一項及び第三項中「又は第十六条」とあるのは「若しくは第十六条又は平成四年旧法第十条の四」と、新法第十条の四第三項中「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（平成四年改正法附則第四条第二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四年改正法による改正前の租税特別措置法第十条の四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平成四年改正法附則第四条第二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四年改正法による改正前の租税特別措置法第十条の四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、同条第五項中「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平成四年改正法附則第四条第二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四年改正法による改正前の租税特別措置法第十条の四第三項から第五項まで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三項中「第十六条まで」とあるのは「第十六条まで並びに平成四年旧法第十条の四」とする。
The provisions of Article 10-4, paragraph (1), items (i) through (iii) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual listed in those provisions acquires, manufactures or leases on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act that an individual listed in the left-hand column of items (iii) through (v) of the table in that paragraph acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 10-4 of the New Act to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual listed in items (i) through (iii) of that paragraph acquires, manufactures or leases during the period from the Effective Date to February 24, 1993, the phrase "excluding the case where it is put to use for leasing" in that paragraph is deemed to be replaced with "excluding the case where it is put to use for leasing or for a business belonging to a designated industry (meaning an industry designated pursuant to the provisions of Article 2, paragraph (2), item (i) of the Act on Temporary Measures for Business Conversion, etc. of Specified Small and Medium-Sized Enterprises (Act No. 4 of 1986) or an industry designated with a limitation to an area pursuant to the provisions of item (ii) of that paragraph; the same applies hereinafter in this paragraph), and including, for an individual specified by Cabinet Order as a person actually operating a business belonging to a designated industry, the case where it is put to use for a business belonging to that designated industry".
新法第十条の四第一項第一号から第三号までの規定は、これらの規定に掲げる個人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、旧法第十条の四第一項の表の第三号から第五号までの上欄に掲げる個人が施行日前に取得若しくは製作又は賃借をした同項に規定する事業基盤強化設備については、なお従前の例による。この場合において、新法第十条の四第一項第一号から第三号までに掲げる個人が施行日から平成五年二月二十四日までの間に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備に係る同条の規定の適用については、同項中「貸付けの用に供した場合を除く」とあるのは、「貸付けの用及び指定業種（特定中小企業者事業転換対策等臨時措置法（昭和六十一年法律第四号）第二条第二項第一号の規定に基づき指定された業種又は同項第二号の規定に基づき地域を限つて指定された業種をいう。以下この項において同じ。）に属する事業の用に供した場合を除くものとし、現に指定業種に属する事業を営む者として政令で定める個人にあつては当該指定業種に属する事業の用に供した場合を含む」とする。
The provisions of Article 10-4, paragraph (1), item (iv) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on Temporary Measures for the Revitalization of Specified Small and Medium-Sized Enterprise Agglomerations comes into effect. In this case, the provisions of the second sentence of the preceding paragraph apply mutatis mutandis to that business base strengthening equipment that the individual acquires, manufactures or leases during the period from that date to February 24, 1993.
新法第十条の四第一項第四号の規定は、個人が特定中小企業集積の活性化に関する臨時措置法の施行の日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。この場合において、前項後段の規定は、当該個人が同日から平成五年二月二十四日までの間に取得若しくは製作又は賃借をする当該事業基盤強化設備について準用する。
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 item (i) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in item (i) of the table in Article 11, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第一号の規定は、個人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。）をする同号に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 14 of the New Act apply to rental housing prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, 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.
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to contributions specified in Article 18, paragraph (1), item (v) of the Former Act that an individual paid, by February 24, 1993, to a corporation listed in that item, the provisions of that Article remain in force.
個人が、平成五年二月二十四日までに旧法第十八条第一項第五号に掲げる法人に対し支出した同号に定める負担金については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 6Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第六条（個人の技術等海外取引に係る所得の特別控除に関する経過措置）
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1992, the phrase "8 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "12 percent of that revenue within the period from January 1, 1992 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 8 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
平成四年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「当該収入金額の百分の八（次項第三号」とあるのは「平成四年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の十二（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の八（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
Supplementary Provisions, Article 7Transitional Measures Concerning the Special Deduction for Blue Returns, etc.
第七条（青色申告特別控除等に関する経過措置）
The provisions of Article 25-2 of the New Act apply to income tax for 1993 and subsequent years. In this case, with regard to income tax for each year from 1993 to 2004, the phrase "limited to the case" in paragraph (3) of that Article is deemed to be replaced with "limited to the case, or the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries", and the phrase "550,000 yen" in item (i) of that paragraph with "550,000 yen (or 450,000 yen in the case specified by Order of the Ministry of Finance as a case where the details of those transactions are recorded by a simplified method of recording and with simplified entries)".
新法第二十五条の二の規定は、平成五年分以後の所得税について適用する。この場合において、平成五年分から平成十六年分までの各年分の所得税については、同条第三項中「場合に限る」とあるのは「場合又は当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合に限る」と、同項第一号中「五十五万円」とあるのは「五十五万円（当該取引の内容を簡易な記録の方法及び記載事項により記録している場合として財務省令で定める場合には、四十五万円）」とする。
With regard to the amount of the blue return deduction prescribed in Article 25-3, paragraph (1) of the Former Act for income tax for 1992 and earlier years, the provisions then in force continue to govern.
平成四年分以前の所得税に係る旧法第二十五条の三第一項に規定する青色申告控除額については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
第八条（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）
With regard to income tax for 1992 and earlier years of a resident prescribed in Article 25-2, paragraph (1) of the Former Act who has made the election referred to in that paragraph, the provisions then in force continue to govern.
旧法第二十五条の二第一項の選択をした同項に規定する居住者の平成四年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 25-2 of the Former Act to income tax for 1992, the phrase "who operates" in paragraph (1) of that Article is deemed to be replaced with "who operates (excluding a person who newly commenced that business on or after April 1, 1992)", the phrase "1993" with "1992", and the phrase "1993" in paragraph (4) of that Article with "1992".
平成四年分の所得税に係る旧法第二十五条の二の規定の適用については、同条第一項中「営むもの」とあるのは「営むもの（平成四年四月一日以後に新たに当該事業を開始したものを除く。）」と、「平成五年分」とあるのは「平成四年分」と、同条第四項中「平成五年分」とあるのは「平成四年分」とする。
The calculation of the amount of income tax for 1993 and subsequent years of a resident referred to in paragraph (1) who received the application of the provisions of Article 25-2 of the Former Act for income tax for 1992 or earlier years, and other necessary transitional measures, are specified by Cabinet Order.
平成四年分以前の所得税について旧法第二十五条の二の規定の適用を受けた第一項の居住者の平成五年分以後の所得税の額の計算その他必要な経過措置は、政令で定める。