Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1994; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
この法律は、平成六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 amending Article 10-4, paragraph (1) (limited to the part deleting "(for an individual listed in item (i), June 30, 1994)"), the provisions amending Article 18, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph), the provisions amending Article 42-7, paragraph (1) (limited to the part deleting "(for a corporation listed in item (i), June 30, 1994)"), the provisions amending Article 44-4, paragraph (1), the provisions amending Article 52, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph), the provisions amending Article 66-10, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph) and the provisions amending Article 66-12, paragraph (2): the date on which the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 68 of 1994) comes into effect;
第十条の四第一項の改正規定（「（第一号に掲げる個人については、平成六年六月三十日）」を削る部分に限る。）、第十八条第一項の改正規定（同項第六号に係る部分に限る。）、第四十二条の七第一項の改正規定（「（第一号に掲げる法人については、平成六年六月三十日）」を削る部分に限る。）、第四十四条の四第一項の改正規定、第五十二条第一項の改正規定（同項第六号に係る部分に限る。）、第六十六条の十第一項の改正規定（同項第六号に係る部分に限る。）及び第六十六条の十二第二項の改正規定 特定農産加工業経営改善臨時措置法の一部を改正する法律（平成六年法律第六十八号）の施行の日
the provisions amending Article 13-2, paragraph (1), item (ii), the provisions amending paragraph (2) of that Article, the provisions amending Article 18, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph), the provisions amending item (iii) of that paragraph, the provisions amending the left-hand column of item (xvii) of the table in Article 37, paragraph (1), the provisions amending Article 46, paragraph (1), item (ii), the provisions amending paragraph (2) of that Article, the provisions amending Article 52, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph), the provisions amending item (iii) of that paragraph, the provisions amending the left-hand column of item (xviii) of the table in Article 65-7, paragraph (1), the provisions amending Article 66-10, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph) and the provisions amending item (iii) of that paragraph: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 27 of 1994) comes into effect;
第十三条の二第一項第二号の改正規定、同条第二項の改正規定、第十八条第一項の改正規定（同項第三号に係る部分に限る。）、同項第三号の改正規定、第三十七条第一項の表の第十七号の上欄の改正規定、第四十六条第一項第二号の改正規定、同条第二項の改正規定、第五十二条第一項の改正規定（同項第三号に係る部分に限る。）、同項第三号の改正規定、第六十五条の七第一項の表の第十八号の上欄の改正規定、第六十六条の十第一項の改正規定（同項第三号に係る部分に限る。）及び同項第三号の改正規定 繊維工業構造改善臨時措置法の一部を改正する法律（平成六年法律第二十七号）の施行の日
the provisions amending Article 14, paragraph (3) (limited to the part adding "(120 percent, if that specified redevelopment building, etc. is a building listed in item (vi) of the following paragraph)" after "117 percent" and the part replacing "that paragraph" following "as" with "paragraph (1) of that Article"), the provisions adding one item to paragraph (4) of that Article, the provisions amending Article 47, paragraph (3) (limited to the part adding "(20 percent, if that specified redevelopment building, etc. is a building listed in item (vi) of the following paragraph)" after "17 percent") and the provisions adding one item to paragraph (4) of that Article, and the provisions of Article 6, paragraph (8) and Article 15, paragraph (14) of the Supplementary Provisions: the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. (Act No. 44 of 1994) comes into effect;
the provisions amending Article 56 (excluding the part replacing "March 31, 1994" with "March 31, 1996") and the provisions of Article 16, paragraph (4) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Construction of Specified Urban Railways (Act No. 35 of 1994) comes into effect.
第五十六条の改正規定（「平成六年三月三十一日」を「平成八年三月三十一日」に改める部分を除く。）及び附則第十六条第四項の規定 特定都市鉄道整備促進特別措置法の一部を改正する法律（平成六年法律第三十五号）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 1994 and subsequent years, and with regard to income tax for 1993 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、平成六年分以後の所得税について適用し、平成五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 Non-Application, etc. of Withholding at the Source to Deemed Dividends in the Case of Cancellation of Shares Using Profits
第三条（利益をもってする株式の消却の場合のみなし配当に対する源泉徴収の不適用等に関する経過措置）
The provisions of Article 9-5 of the New Act apply to the case where a stock company cancels shares using profits on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date").
新法第九条の五の規定は、この法律の施行の日（以下「施行日」という。）以後に株式会社が利益をもってする株式の消却を行う場合について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Has Been Acquired
第四条（エネルギー需給構造改革推進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）
The provisions of Article 10-2 of the New Act apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that an individual acquired, manufactured or constructed before the Effective Date.
新法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第五条（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）
The provisions of Article 10-4 of the New Act (limited to the part pertaining to paragraph (1), item (vi) of that Article) apply to business base strengthening equipment prescribed in that paragraph that an individual acquires or manufactures, or leases, on or after the Effective Date.
新法第十条の四（同条第一項第六号に係る部分に限る。）の規定は、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する。
Supplementary Provisions, Article 6Transitional Measures Concerning Depreciation by Individuals
第六条（個人の減価償却に関する経過措置）
The provisions then in force continue to govern depreciable assets listed in item (ii) of the table in Article 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
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。以下この条において同じ。）をした旧法第十一条第一項の表の第二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 then in force continue to govern fire extinguishing equipment for store buildings, etc. prescribed in Article 11-5, paragraph (1) of the Former Act for which an 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 the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
The provisions of Article 13-3, paragraph (1), item (i) of the New Act (limited to the part pertaining to (b) through (d) of that item) apply to depreciable assets specified in that item that are held by an individual referred to in that item who receives, on or after the Effective Date, the certification prescribed in that item for a farm management improvement plan prescribed in that item.
新法第十三条の三第一項第一号（同号ロからニまでに係る部分に限る。）の規定は、施行日以後に同号に規定する農業経営改善計画につき同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。
The provisions of Article 14, paragraph (1) of the New Act apply to specified rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act and superior rental apartment houses prescribed in paragraph (2) of that Article that an individual acquired or newly constructed before the Effective Date.
新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定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及び同条第二項に規定する優良貸家共同住宅については、なお従前の例による。
The provisions of Article 14, paragraph (2) of the New Act (limited to the part pertaining to paragraph (3), item (vi) of that Article) apply to specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that an individual acquires or newly constructs on or after the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. comes into effect.
新法第十四条第二項（同条第三項第六号に係る部分に限る。）の規定は、個人が高齢者、身体障害者等が円滑に利用できる特定建築物の建築の促進に関する法律の施行の日以後に取得又は新築をする同条第二項に規定する特定再開発建築物等について適用する。
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 the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
With regard to grain silos specified in Article 15, paragraph (1), item (ii) of the Former Act (excluding those that fall under warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act) whose construction an individual listed in that item started before the Effective Date and which that individual acquires or constructs during the period from the Effective Date to June 30, 1995, the provisions of Article 15 of the Former Act remain in force. In this case, the phrase "March 31, 1994" in paragraph (1) of that Article is deemed to be replaced with "June 30, 1995", and the phrase "118 percent" with "114 percent".
With regard to the application of the provisions of Articles 10 through 10-4, Article 13, Article 13-2, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1995 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. 55 of 1995) (hereinafter referred to as the "1995 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (7), item (ii) of the 1995 New Act is deemed to be replaced with ", Article 16, or Article 15 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. 22 of 1994; hereinafter referred to as the "1994 Amendment Act"), which remains in force pursuant to the provisions of Article 6, paragraph (10) of the Supplementary Provisions of the 1994 Amendment Act (hereinafter referred to as "Article 15 of the Former Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3) and Article 10-4, paragraphs (1) and (3) of the 1995 New Act with ", Article 16 or Article 15 of the Former Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the 1995 New Act with ", Articles 14 through 16 or Article 15 of the Former Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the 1995 New Act with ", the following Article through Article 16 or Article 15 of the Former 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 1995 New Act with ", Articles 13-3 through 16 and Article 15 of the Former 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（平成七年法律第五十五号）による改正後の租税特別措置法（以下「平成七年新法」という。）第十条から第十条の四まで、第十三条、第十三条の二、第二十八条の三、第三十三条の六及び第三十七条の三（平成七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、平成七年新法第十条第七項第二号中「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（平成六年法律第二十二号。以下「平成六年改正法」という。）附則第六条第十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六年改正法による改正前の租税特別措置法第十五条（以下「旧法第十五条」という。）」と、平成七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並びに第十条の四第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は旧法第十五条」と、平成七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旧法第十五条」と、平成七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旧法第十五条」と、平成七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旧法第十五条」とする。
The provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 18, paragraph (1), item (x) of the New Act apply to contributions specified in that item that an individual pays on or after the Effective Date.
新法第十八条第一項第十号の規定は、個人が施行日以後に支出する同号に定める負担金について適用する。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
第七条（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 of the New Act to income tax for 1994, the phrase "7 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "8 percent of that revenue within the period from January 1, 1994 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 7 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", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "35 percent" is deemed to be replaced with "40 percent".
平成六年分の所得税に係る新法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の七（次項第三号」とあるのは「平成六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八（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七（同号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の三十五」とあるのは「百分の四十」とする。
Supplementary Provisions, Article 8Transitional Measures Concerning Inclusion in Necessary Expenses of Payments to Specified Associations Pertaining to the Reserve for Structural Improvement, etc. of Small and Medium Sized Enterprises
第八条（特定組合に納付した中小企業構造改善等準備金に係る納付金の必要経費算入に関する経過措置）
With regard to payments under Article 28 of the Former Act made by an individual who is a member, etc. prescribed in Article 55-4, paragraph (1) of the Former Act of a specified association listed in item (i) of the table in that paragraph, in accordance with a small and medium sized enterprise structural improvement project plan referred to in that item for which that specified association received the approval referred to in that item before the Effective Date, the provisions then in force continue to govern.
旧法第五十五条の四第一項の表の第一号に掲げる特定組合が施行日前に同号の承認を受けた同号の中小企業構造改善事業計画に従い、当該特定組合の同項に規定する組合員等である個人が納付する旧法第二十八条の納付金については、なお従前の例による。
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 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 or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual on or after January 1, 1994, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual before that date.
新法第三十一条の二の規定は、個人が平成六年一月一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又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同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又は同条第三項に規定する確定優良住宅地等予定地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, paragraph (2), item (v) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date.
新法第三十四条第二項第五号の規定は、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する。
The provisions of Article 34-2, paragraph (2), item (x) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date.
新法第三十四条の二第二項第十号の規定は、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する。
The provisions of Article 36-6, paragraphs (1), (3), (4) and (9) of the New Act apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 1994, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-6, paragraph (1) of the Former Act made by an individual before that date.
新法第三十六条の六第一項、第三項、第四項及び第九項の規定は、個人が平成六年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧法第三十六条の六第一項に規定する譲渡資産の譲渡については、なお従前の例による。
The provisions of Article 39, paragraph (1) of the New Act apply to the case where an individual transfers, on or after January 1, 1994, assets that the individual acquired on or after that date through inheritance or bequest prescribed in that paragraph, and the provisions then in force continue to govern the case where an individual transfers assets that the individual acquired before that date through inheritance or bequest prescribed in Article 39, paragraph (1) of the Former Act.
新法第三十九条第一項の規定は、個人が平成六年一月一日以後に同項に規定する相続又は遺贈により取得した資産を同日以後に譲渡した場合について適用し、個人が同日前に旧法第三十九条第一項に規定する相続又は遺贈により取得した資産を譲渡した場合については、なお従前の例による。