Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第九条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 31-2, paragraph (2), item (i) of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article and that an individual makes on or after the Effective Date, and with regard to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act and that an individual made before the Effective Date, the provisions then in force continue to govern.
新法第三十一条の二第二項第一号の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
The provisions of Article 34-3, paragraph (2), items (iv) and (v) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
新法第三十四条の三第二項第四号及び第五号の規定は、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った旧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 Article 37, paragraph (1) and Article 37-3, paragraph (2), item (i) of the New Act apply to a transfer of assets listed in the left-hand column of item (xv) of the table in Article 37, paragraph (1) of the New Act that an individual makes on or after the Effective Date.
新法第三十七条第一項及び第三十七条の三第二項第一号の規定は、個人が施行日以後に行う新法第三十七条第一項の表の第十五号の上欄に掲げる資産の譲渡について適用する。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第十条（株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (3), item (iv) of the New Act apply to a transfer of shares, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
新法第三十七条の十第三項第四号の規定は、個人が施行日以後に行う同条第一項に規定する株式等の譲渡について適用する。
Supplementary Provisions, Article 11Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. from Listed Shares, etc.
第十一条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置）
The provisions of Article 37-11, paragraph (1), item (iii) and paragraph (4), item (ii) of the New Act apply to a transfer of listed shares, etc. prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and with regard to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act that was made before the Effective Date, the provisions then in force continue to govern.
新法第三十七条の十一第一項第三号及び第四項第二号の規定は、施行日以後に行われる同条第一項に規定する上場株式等の譲渡について適用し、施行日前に行われた旧法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第十二条（公社債等の譲渡等による所得の課税の特例に関する経過措置）
The provisions of Article 37-13, paragraph (1), item (i), paragraph (3) and paragraph (4) of the New Act apply to a transfer of public and corporate bonds prescribed in that item, or an exchange prescribed in paragraph (3) of that Article, that an individual makes on or after the Effective Date.
新法第三十七条の十三第一項第一号、第三項及び第四項の規定は、個人が施行日以後に行う同号に規定する公社債の譲渡又は同条第三項に規定する交換について適用する。
Supplementary Provisions, Article 13Transitional Measures Concerning Tax Exemption on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
第十三条（国等に重要文化財等を譲渡した場合の譲渡所得の非課税に関する経過措置）
With regard to a transfer of assets prescribed in Article 40-2 of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
施行日前に個人が行った旧法第四十条の二に規定する資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第十四条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-4 of the New Act apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
新法第四十条の四の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
Supplementary Provisions, Article 15Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. in Connection with Year-End Adjustment
第十五条（年末調整に係る住宅の取得等をした場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41-2 of the New Act apply to the case where a resident submits the return prescribed in paragraph (1) of that Article on or after the Effective Date, and with regard to the case where a resident submitted the return prescribed in Article 41-2, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第四十一条の二の規定は、居住者が施行日以後に同条第一項に規定する申告書を提出する場合について適用し、居住者が施行日前に旧法第四十一条の二第一項に規定する申告書を提出した場合については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption
第十六条（償還差益に対する分離課税等に関する経過措置）
The provisions of Article 41-12, paragraph (7) of the New Act apply to profit from redemption prescribed in paragraph (8) of that Article that a foreign corporation receives as payment on discount bonds prescribed in that paragraph that are issued on or after the Effective Date, and with regard to profit from redemption prescribed in that paragraph that a foreign corporation receives as payment on discount bonds prescribed in Article 41-12, paragraph (7) of the Former Act that were issued before the Effective Date, the provisions then in force continue to govern.
新法第四十一条の十二第七項の規定は、外国法人が施行日以後に発行される同条第八項に規定する割引債について支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧法第四十一条の十二第七項に規定する割引債について支払を受ける同項に規定する償還差益については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services
第十七条（免税芸能法人等が支払う芸能人等の役務提供報酬に係る源泉徴収の特例に関する経過措置）
The provisions of Article 42 of the New Act apply to remuneration for the provision of services by entertainers, etc. prescribed in paragraph (1) of that Article that pertains to a business whose principal content is the provision of services by entertainers, etc. prescribed in that paragraph and that a tax-exempt entertainment corporation, etc. prescribed in that paragraph carries out on or after the Effective Date, being remuneration that the tax-exempt entertainment corporation, etc. pays on or after the Effective Date.
新法第四十二条の規定は、同条第一項に規定する免税芸能法人等が施行日以後に行う同項に規定する芸能人等の役務提供を主たる内容とする事業に係る同項に規定する芸能人等の役務提供報酬で、当該免税芸能法人等が施行日以後に支払うものについて適用する。
Supplementary Provisions, Article 18Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第十八条（法人税の特例に関する経過措置の原則）
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax for business years of 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) commencing on or after the Effective Date, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 19Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Environment Change Response Equipment, etc. Is Acquired
第十九条（エネルギー環境変化対応設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put energy environment change response equipment, etc. prescribed in that paragraph that it acquired, manufactured or constructed before the Effective Date to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as the "1994 New Act")", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) 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 corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the 1994 New Act, those amounts", the phrase "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article with "or Article 42-5, paragraph (2) 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; hereinafter referred to as the "1992 Amendment Act"), which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", and the phrase "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" with "and Article 42-5, paragraph (2) 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 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act".
旧法第四十二条の五第一項に規定する法人が施行日前に取得又は製作若しくは建設をした同項に規定するエネルギー環境変化対応設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「租税特別措置法の一部を改正する法律（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、同条第三項中「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六年新法第四十二条の五第二項の規定により当該事業年度の所得に対する法人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、同条第八項中「又は租税特別措置法第四十二条の五第二項」とあるのは「又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。以下「平成四年改正法」という。）附則第十九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四年改正法による改正前の租税特別措置法第四十二条の五第二項」と、「並びに租税特別措置法第四十二条の五第二項」とあるのは「並びに平成四年改正法附則第十九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四年改正法による改正前の租税特別措置法第四十二条の五第二項」とする。
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1994 New Act) of the 1994 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1994 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, 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 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1992 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-5, paragraph (3) of the 1992 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) 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 corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1992 Former Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-5, paragraph (3) of the 1992 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-5, paragraph (1) 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 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act (hereinafter referred to as 'Article 42-5, paragraph (1) of the 1992 Former Act' in this Article and the following Article)", the phrase "or Articles 43 through 49" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-5, paragraph (1) of the 1992 Former Act", Article 62, paragraph (6), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 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 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62 and Article 68-2", and Article 62-3, paragraph (11), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 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 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2".
前項の規定の適用がある場合における平成六年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三、第六十二条及び第六十二条の三（平成六年新法第六十三条第五項及び第六十三条の二第六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、平成六年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年改正法附則第十九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四年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の八までにおいて「平成四年旧法第四十二条の五第三項」という。）」と、平成六年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の五第三項」と、同条第三項中「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旧法第四十二条の五第三項の規定により当該事業年度の所得に対する法人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、平成六年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の五第三項」と、平成六年新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年改正法附則第十九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四年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「平成四年旧法第四十二条の五第一項」という。）」と、同条第二項及び第三項並びに平成六年新法第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年旧法第四十二条の五第一項」と、平成六年新法第六十二条第六項第二号中「とする」とあるのは「とし、平成四年改正法附則第十九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四年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条並びに第六十八条の二」とする」と、平成六年新法第六十二条の三第十一項第二号中「とする」とあるのは「とし、平成四年改正法附則第十九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四年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条の三並びに第六十八条の二」とする」とする。