Supplementary Provisions, Article 10Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
第十条（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 Articles 41 and 41-2 of the New Act apply to the case where a resident has, on or after January 1, 1994, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.; the same applies hereinafter in this Article), as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house that has undergone extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph.
新法第四十一条及び第四十一条の二の規定は、居住者が平成六年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Non-Application of Withholding at the Source to Domestic Source Income from the Lease of Ships
第十一条（船舶の貸付けに係る国内源泉所得に対する源泉徴収の不適用に関する経過措置）
With regard to consideration for the lease of ships prescribed in Article 41-19 of the Former Act that a nonresident or foreign corporation prescribed in that Article is to receive before the Effective Date, the provisions then in force continue to govern.
旧法第四十一条の十九に規定する非居住者又は外国法人が施行日前に支払を受けるべき同条に規定する船舶の貸付けによる対価については、なお従前の例による。
Supplementary Provisions, Article 12Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第十二条（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 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) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
Supplementary Provisions, Article 13Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
第十三条（エネルギー需給構造改革推進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）
The provisions of Article 42-5 of the New Act apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation 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, etc. prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.
新法第四十二条の五の規定は、法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等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十四条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-7 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 a corporation acquires or manufactures, or leases, on or after the Effective Date.
新法第四十二条の七（同条第一項第六号に係る部分に限る。）の規定は、法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 15Transitional Measures Concerning Depreciation by Corporations
第十五条（法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 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) before the Effective Date.
法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。）をした旧法第四十三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 of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
新法第四十三条の二第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設については、なお従前の例による。
The provisions of Article 43-3, paragraph (1) of the New Act apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the items of the table in Article 43-3, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 43-4, paragraph (1) of the New Act (limited to the part pertaining to item (iii) of that paragraph) apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date.
新法第四十三条の四第一項（同項第三号に係る部分に限る。）の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定中核的民間施設について適用する。
The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
The provisions then in force continue to govern fire extinguishing equipment for store buildings, etc. prescribed in Article 44-7, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation 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 45, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
新法第四十五条の二第一項の規定は、法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、法人が施行日前に取得又は製作をした旧法第四十五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 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that a corporation acquired or manufactured before the Effective Date.
新法第四十五条の二第二項の規定は、法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、法人が施行日前に取得又は製作をした旧法第四十五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 46-4, 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 agricultural production corporation referred to in that item that receives, on or after the Effective Date, the certification prescribed in that item for a farm management improvement plan prescribed in that item.
新法第四十六条の四第一項第一号（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農業生産法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 47, paragraph (1) of the New Act apply to specified rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act and superior rental apartment houses prescribed in paragraph (2) of that Article that a corporation acquired or newly constructed before the Effective Date.
新法第四十七条第一項の規定は、法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、法人が施行日前に取得又は新築をした旧法第四十七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 47, 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 a corporation 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.
新法第四十七条第二項（同条第三項第六号に係る部分に限る。）の規定は、法人が高齢者、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 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
With regard to grain silos specified in Article 48, paragraph (1), item (ii) of the Former Act (excluding those that fall under warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the New Act) whose construction a corporation listed in that item started before the Effective Date and which that corporation acquires or constructs during the period from the Effective Date to June 30, 1995, the provisions of Article 48 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 "18 percent" with "14 percent".
旧法第四十八条第一項第二号に掲げる法人が施行日前に建設に着手し、かつ、施行日から平成七年六月三十日までの間に取得又は建設をする同号に定める穀物用サイロ（新法第四十八条第一項に規定する倉庫用建物等に該当するものを除く。）については、旧法第四十八条の規定は、なおその効力を有する。この場合において、同条第一項中「平成六年三月三十一日」とあるのは「平成七年六月三十日」と、「百分の十八」とあるのは「百分の十四」とする。
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as the "1999 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 48" in Article 52-2, paragraph (1) of the 1999 New Act is deemed to be replaced with "or Articles 43 through 48, or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1994 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (16) of the Supplementary Provisions of the 1994 Amendment Act (hereinafter referred to as "Article 48 of the Former Act")", the phrase "or Articles 43 through 48" in paragraph (2) of that Article with "or Articles 43 through 48, or Article 48 of the Former Act", the phrase "or Articles 46-3 through 48" with "or Articles 46-3 through 48, or Article 48 of the Former Act", the phrase "or Articles 43 through 48" in paragraph (3) of that Article and Article 52-3, paragraph (1) of the 1999 New Act with "or Articles 43 through 48, or Article 48 of the Former Act", and the phrase "or Articles 46-3 through 48" in paragraph (3) of that Article with "or Articles 46-3 through 48, or Article 48 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及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正後の租税特別措置法（以下「平成十一年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成十一年新法第五十二条の二第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は平成六年改正法附則第十五条第十六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四十八条（以下「旧法第四十八条」という。）」と、同条第二項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十八条」と、「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十八条」と、同条第三項及び平成十一年新法第五十二条の三第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は旧法第四十八条」と、同条第三項中「又は第四十六条の三から第四十八条まで」とあるのは「若しくは第四十六条の三から第四十八条まで又は旧法第四十八条」とする。
With regard to joint-use facilities prescribed in Article 51, paragraph (1) of the Former Act that are specified in a business plan for which a specified association referred to in that paragraph received, before the Effective Date, the approval, etc. of the business plan referred to in Article 55-4, paragraph (1) of the Former Act, the provisions then in force continue to govern.
旧法第五十一条第一項の特定組合が施行日前に旧法第五十五条の四第一項の事業計画の承認等を受けた当該事業計画に定める旧法第五十一条第一項に規定する共同利用施設については、なお従前の例による。
The provisions of Article 52, paragraph (1), item (x) of the New Act apply to contributions specified in that item that a corporation pays on or after the Effective Date.
新法第五十二条第一項第十号の規定は、法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。
The provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
Supplementary Provisions, Article 16Transitional Measures Concerning Reserves of Corporations
第十六条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and, except in the case provided for in the following paragraph, the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date.
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if the corporation comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the case is governed by the provisions of that paragraph.
法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。
With regard to payments under paragraph (7) of Article 55-4 of the Former Act made by a corporation that is a member, etc. prescribed in paragraph (1) of that Article 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, or the reserve for structural improvement of small and medium sized enterprises set aside by that specified association, 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法人が納付する同条第七項の納付金又は当該特定組合が積み立てる中小企業構造改善準備金については、なお従前の例による。
The provisions of Article 56 of the New Act apply to corporation tax of a corporation for business years ending on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Construction of Specified Urban Railways comes into effect, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
新法第五十六条の規定は、法人の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の施行の日以後に終了する事業年度分の法人税について適用し、法人の同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。
With regard to the reserve for specified gas pipeline construction depreciation pertaining to specified supply facilities prescribed in Article 56-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph acquires or constructs in carrying out specified construction work prescribed in that paragraph that it started before the Effective Date, or specified construction work prescribed in Article 56-2, paragraph (1) of the Former Act that it starts during the period from the Effective Date to March 31, 1997 based on a gas supply plan prescribed in Article 25-2, paragraph (1) of the Gas Business Act (Act No. 51 of 1954) that it notified pursuant to the provisions of that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "16 percent" in that paragraph is deemed to be replaced with "10 percent (16 percent for those pertaining to specified construction work started before April 1, 1994)", and the phrase "Article 56-2, paragraph (3)" in paragraph (8) of that Article with "Article 56-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1994 Amendment Act, which remains in force pursuant to the provisions of Article 16, paragraph (5) of the Supplementary Provisions of the 1994 Amendment Act".
旧法第五十六条の二第一項に規定する法人が施行日前に着手した同項に規定する特定工事及び施行日前にガス事業法（昭和二十九年法律第五十一号）第二十五条の二第一項の規定により届出をした同項に規定するガスの供給計画に基づき施行日から平成九年三月三十一日までの間に着手する旧法第五十六条の二第一項に規定する特定工事の施行に伴って取得又は建設をする同条第一項に規定する特定供給設備に係る特定ガス導管工事償却準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「百分の十六」とあるのは「百分の十（平成六年四月一日前に着手した特定工事に係るものについては、百分の十六）」と、同条第八項中「第五十六条の二第三項」とあるのは「平成六年改正法附則第十六条第五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五十六条の二第三項」とする。
The provisions of Article 56-2 of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date.
新法第五十六条の二の規定は、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する。