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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成七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 (limited to the part adding "or " after "" and the part replacing "" with ""), the provisions amending (excluding the part deleting "(Act No. 26 of 1957)"), the provisions renumbering as and renumbering as , the provisions amending , the provisions renumbering as and renumbering as , the provisions renumbering as and adding one paragraph after , the provisions amending (limited to the part replacing ", " with "through "), the provisions amending , the provisions renumbering as , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions renumbering as , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions amending the part of other than the table (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )), the provisions adding one item after of the table in (limited to the part relating to (b) of the left-hand column of of that table), the provisions amending (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )), the provisions amending (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )), the provisions amending (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )), the provisions amending the table in (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the individual first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by an individual listed in (b) of that column, from the date on which the individual obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "or " with ", or " and the part replacing ", and " with "and "), the provisions amending (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions amending , the provisions renumbering as and renumbering as , the provisions amending , the provisions renumbering as and renumbering as , the provisions amending , the provisions renumbering as and adding one paragraph after , the provisions amending the heading of , the provisions amending , the provisions renumbering as , the provisions amending (limited to the part replacing "industrial restructuring equipment, etc." with "business improvement equipment" and the part adding "or " after "through "), the provisions renumbering as and adding one paragraph to as , the provisions amending the part of other than the table (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the corporation first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by a corporation listed in (b) of that column, from the date on which the corporation obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )), the provisions adding one item after of the table in (limited to the part relating to (b) of the left-hand column of of that table), the provisions amending (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the corporation first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by a corporation listed in (b) of that column, from the date on which the corporation obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )), the provisions amending (limited to the part replacing ", from January 1, 1994 through March 31, 1995" with "from the date on which the corporation first obtained the approval under (a) of that column (or, if that date is before April 1, 1995, from April 1, 1995) until the date on which three years have elapsed from the date on which that approval was obtained, and, for the assets listed in that column held by a corporation listed in (b) of that column, from the date on which the corporation obtained the certification under (b) of that column until the date on which three years have elapsed from that date." (limited to the part relating to (b) of the left-hand column of of the table in )) and the provisions amending , and the provisions of Article 7, paragraph (2), Article 14, paragraph (8), Article 24, paragraph (2), Article 30, paragraph (8) and of the Supplementary Provisions: the date on which the comes into effect;

の改正規定（「」の下に「又は」を加える部分及び「から」を「から」に改める部分に限る。）、の改正規定（「（）」を削る部分を除く。）、をとし、をとする改正規定、の改正規定、をとし、をとする改正規定、をとし、の次に一項を加える改正規定、の改正規定（「、」を「からまで」に改める部分に限る。）、の改正規定、をとする改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、をとする改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、をとする改正規定、の次に一条を加える改正規定、の表以外の部分の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）、の表のの次に一号を加える改正規定（同表のの上欄のロに係る部分に限る。）、の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）、の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）、の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）、の表の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該個人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる個人が有する同欄に掲げる資産にあつては当該個人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「又は」を「、又は」に改める部分及び「、及び」を「及び」に改める部分に限る。）、の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、の改正規定、をとし、をとする改正規定、の改正規定、をとし、をとする改正規定、の改正規定、をとし、の次に一項を加える改正規定、の見出しの改正規定、の改正規定、をとする改正規定、の改正規定（「産業構造転換用設備等」を「経営改善用設備」に改める部分及び「まで」の下に「若しくは」を加える部分に限る。）、をとし、に第一項として一項を加える改正規定、の表以外の部分の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該法人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる法人が有する同欄に掲げる資産にあつては当該法人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）、の表のの次に一号を加える改正規定（同表のの上欄のロに係る部分に限る。）、の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該法人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる法人が有する同欄に掲げる資産にあつては当該法人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）、の改正規定（「、平成六年一月一日から平成七年三月三十一日まで」を「当該法人が最初に同欄のイの承認を受けた日（その日が平成七年四月一日前である場合には、同日）から当該承認を受けた日以後三年を経過する日までとし、同欄のロに掲げる法人が有する同欄に掲げる資産にあつては当該法人が同欄のロの認定を受けた日から同日以後三年を経過する日までとする。」に改める部分（の表のの上欄のロに係る部分に限る。）に限る。）及びの改正規定並びに附則第七条第二項、第十四条第八項、第二十四条第二項、第三十条第八項及びの規定　の施行の日

the provisions amending , the provisions amending (excluding the provisions amending ), the provisions amending , the provisions amending and , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending , the provisions renumbering as and adding one Article after , the provisions amending , the provisions amending (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with " and , "), the provisions amending (excluding the part replacing "" with ""), the provisions amending (limited to the part replacing ", , " with " through , "), the provisions amending (excluding the part replacing "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending and , the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ", " and the part replacing "" with ""), the provisions amending , the provisions amending , the provisions amending , the provisions renumbering as and adding one Article after , the provisions amending (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions amending and , the provisions amending (limited to the part replacing "" with ""), the provisions amending and , the provisions amending , the provisions amending (excluding the part replacing "March 31, 1995" with "March 31, 1997"), the provisions adding two paragraphs after (excluding the part relating to and ) and the provisions amending , and the provisions of Article 10, paragraphs (12) and (13), Article 13, paragraph (2), Article 27, paragraphs (18) and (19), Article 28, paragraph (2), Article 31 and (limited to the provisions amending (limited to the part relating to and )) of the Supplementary Provisions: the date on which the comes into effect;

の改正規定、の改正規定（の改正規定を除く。）、の改正規定、及びの改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定、をとし、の次に一条を加える改正規定、の改正規定、の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「及び、」に改める部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「、、」を「からまで、」に改める部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「」を「」に改める部分を除く。）、及びの改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「、」に改める部分及び「」を「」に改める部分に限る。）、の改正規定、の改正規定、の改正規定、をとし、の次に一条を加える改正規定、の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、及びの改正規定、の改正規定（「」を「」に改める部分に限る。）、及びの改正規定、の改正規定、の改正規定（「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）、の次に二項を加える改正規定（及びに係る部分を除く。）並びにの改正規定並びに附則第十条第十二項及び第十三項、第十三条第二項、第二十七条第十八項及び第十九項、第二十八条第二項、第三十一条並びに（の改正規定（及びに係る部分に限る。）に限る。）の規定　の施行の日

the provisions amending the middle column of of the table in (limited to the part relating to (a) of that column) and the provisions amending the middle column of of the table in (limited to the part relating to (a) of that column), and the provisions of Article 10, paragraph (2) and Article 27, paragraph (2) of the Supplementary Provisions: the date on which the comes into effect;

の表のの中欄の改正規定（同欄のイに係る部分に限る。）及びの表のの中欄の改正規定（同欄のイに係る部分に限る。）並びに附則第十条第二項及び第二十七条第二項の規定　の施行の日

the provisions adding one item to , the provisions amending (excluding the part deleting "(hereinafter referred to in as a 'high-level use district')" and "(including buildings specified by Cabinet Order as equivalent thereto)"), the provisions amending , the provisions amending the part of other than the table (limited to the part replacing "within suburban development areas, etc. (" with "(excluding those pertaining to assets listed in the left-hand column of that are specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in (hereinafter referred to in and as a 'city-center apartment house supply project')) within suburban development areas, etc. ( of that table" and the part replacing "within suburban development areas, etc." with "(excluding those pertaining to assets listed in the left-hand column of that are specified by Cabinet Order as those to be used for a city-center apartment house supply project) within suburban development areas, etc."), the provisions amending (limited to the part replacing "of assets" with "of assets (excluding those pertaining to assets listed in the left-hand column of that are specified by Cabinet Order as those to be used for a city-center apartment house supply project)"), the provisions adding one item to , the provisions amending (excluding the part deleting "(hereinafter referred to in as a 'high-level use district')" and "(including buildings specified by Cabinet Order as equivalent thereto)"), the provisions amending the part of other than the table (limited to the part replacing "in the case of , " with "in the case of (excluding the case where the corporation has transferred assets listed in the left-hand column of that are specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in ), of that table") and the provisions amending (limited to the part replacing "in the case of , " with "in the case of (excluding the case where the corporation has transferred assets listed in the left-hand column of that are specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in ), of that table"), and the provisions of Article 10, paragraph (10), Article 14, paragraph (5), Article 27, paragraph (16) and Article 30, paragraph (5) of the Supplementary Provisions: the date on which the comes into effect;

に一号を加える改正規定、の改正規定（「（以下において「高度利用地区」という。）」及び「（これに準ずるものとして政令で定める建築物を含む。）」を削る部分を除く。）、の改正規定、の表以外の部分の改正規定（「のうち近郊整備地帯等（」を「（の上欄に掲げる資産のうち大都市地域における住宅及び住宅地の供給の促進に関するに規定する都心共同住宅供給事業（以下及びにおいて「都心共同住宅供給事業」という。）の用に供されるものとして政令で定めるものに係るものを除く。）のうち近郊整備地帯等（同表の」に改める部分及び「のうち近郊整備地帯等内」を「（の上欄に掲げる資産のうち都心共同住宅供給事業の用に供されるものとして政令で定めるものに係るものを除く。）のうち近郊整備地帯等内」に改める部分に限る。）、の改正規定（「資産の」を「資産（の上欄に掲げる資産のうち都心共同住宅供給事業の用に供されるものとして政令で定めるものに係るものを除く。）の」に改める部分に限る。）、に一号を加える改正規定、の改正規定（「（以下において「高度利用地区」という。）」及び「（これに準ずるものとして政令で定める建築物を含む。）」を削る部分を除く。）、の表以外の部分の改正規定（「の場合の」を「の場合（の上欄に掲げる資産のうち大都市地域における住宅及び住宅地の供給の促進に関するに規定する都心共同住宅供給事業の用に供されるものとして政令で定めるものの譲渡をした場合を除く。）の同表の」に改める部分に限る。）及びの改正規定（「の場合の」を「の場合（の上欄に掲げる資産のうち大都市地域における住宅及び住宅地の供給の促進に関するに規定する都心共同住宅供給事業の用に供されるものとして政令で定めるものの譲渡をした場合を除く。）の同表の」に改める部分に限る。）並びに附則第十条第十項、第十四条第五項、第二十七条第十六項及び第三十条第五項の規定　大の施行の日

the provisions adding one item to , the provisions amending , the provisions adding one item to and the provisions amending , and the provisions of Article 30, paragraph (3) of the Supplementary Provisions: the date on which the comes into effect.

に一号を加える改正規定、の改正規定、に一号を加える改正規定及びの改正規定並びに附則第三十条第三項の規定　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 1995 and subsequent years, and the provisions then in force continue to govern income tax for 1994 and prior years.

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、平成七年分以後の所得税について適用し、平成六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 Special Provisions on Payment Reports for Interest Income, etc. Paid to Domestic Corporations, etc.

第三条（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置）

The provisions of Article 3-2 of the New Act apply to interest and similar income or dividends, etc. prescribed in that are to be paid on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest and similar income or dividends, etc. prescribed in before the amendment (hereinafter referred to as the "Former Act") that were to be paid before the Effective Date.

の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべきに規定する利子等又は配当等について適用し、施行日前に支払うべき改正前の租税特別措置法（以下「旧法」という。）に規定する利子等又は配当等については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Securities Investment Trusts

第四条（証券投資信託の収益の分配に係る配当所得の分離課税等に関する経過措置）

The provisions of Article 8-2 of the New Act apply to dividends, etc. prescribed in that are to be received on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. prescribed in of the Former Act that were to be received before the Effective Date.

の規定は、施行日以後に支払を受けるべきに規定する配当等について適用し、施行日前に支払を受けるべきに規定する配当等については、なお従前の例による。

Supplementary Provisions, Article 5Transitional Measures Concerning Dividend Income for Which No Final Return Is Required

第五条（確定申告を要しない配当所得に関する経過措置）

The provisions then in force continue to govern dividends, etc. prescribed in of the Former Act that were to be received before the Effective Date.

施行日前に支払を受けるべきに規定する配当等については、なお従前の例による。

Supplementary Provisions, Article 6Transitional Measures Concerning Non-Application, etc. of Withholding at the Source to Deemed Dividends in the Case of Cancellation of Shares Using Profits

第六条（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 where a stock company cancels shares using profits on or after the Effective Date, and the provisions then in force continue to govern cases where a stock company cancelled shares using profits before the Effective Date.

の規定は、株式会社が施行日以後に利益をもってする株式の消却を行う場合について適用し、株式会社が施行日前に利益をもってする株式の消却を行った場合については、なお従前の例による。

Supplementary Provisions, Article 7Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.

第七条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置）

With regard to the application of the provisions of Article 10 of the New Act (excluding the part relating to ) to income tax for 1995, the phrase "5 percent" in is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "5 percent" in with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" in with "15 percent", and the phrase "5 percent" in with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".

平成七年分の所得税に係る（に係る部分を除く。）の規定の適用については、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、中「百分の十三」とあるのは「百分の十五」と、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。

With regard to the application of the provisions of Article 10 of the New Act (limited to the part relating to ) to income tax for 1995, the phrase "5 percent" in as applied with the replacement of terms under is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "13 percent" in as applied with the replacement of terms under with "15 percent", and the phrase "5 percent" in with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".

平成七年分の所得税に係る（に係る部分に限る。）の規定の適用については、において読み替えて適用する中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、において読み替えて適用する中「百分の十三」とあるのは「百分の十五」と、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。

Supplementary Provisions, Article 8Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第八条（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 equipment for promoting reform of the energy supply and demand structure prescribed in that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment for promoting reform of the energy supply and demand structure prescribed in of the Former Act that an individual acquired, manufactured or constructed before the Effective Date.

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 9Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.

第九条（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 apply to business base strengthening equipment prescribed in that an individual acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in of the Former Act that an individual acquired, manufactured or leased before the Effective Date.

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に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした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。

With regard to depreciable assets specified in the items of of the Former Act that an individual prescribed in acquired, manufactured or leased on or before December 31, 1994, the provisions of through remain in force. In this case, the phrase " or , " in is deemed to be replaced with "the provisions of Article 10, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation as amended by the (hereinafter referred to as the '1995 New Act'), or , of the 1995 New Act", the phrase "又は第十六条" (or ) with "若しくは第十六条" (or , joining a smaller group of alternatives), the phrase "" with " of the 1995 New Act", the phrase "" with "the Income Tax Act", the phrase "" in with " of the 1995 New Act", the phrase "" in with " of the 1995 New Act", the phrase "the main clause of " with "the main clause of before the amendment by the , which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of that Act", the phrase " or , " in with "the provisions of of the 1995 New Act or , of the 1995 New Act", the phrase "又は第十六条" (or ) with "若しくは第十六条" (or , joining a smaller group of alternatives), the phrase "paragraph (3) with respect to business base strengthening equipment" with " with respect to business base strengthening equipment prescribed in of the 1995 New Act (referred to as 'business base strengthening equipment' in the following paragraph)", the phrase "the provisions of or " in with " or of the 1995 New Act", the phrase "" with " of the 1995 New Act", and the phrase "" in and with " of the 1995 New Act".

に規定する個人が平成六年十二月三十一日以前に取得若しくは製作又は賃借をした各号に定める減価償却資産については、の規定は、なおその効力を有する。この場合において、中「若しくは、」とあるのは「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。）の規定又は、」と、「又は」とあるのは「若しくは」と、「」とあるのは「」と、「」とあるのは「所得税法」と、中「」とあるのは「」と、中「」とあるのは「」と、「本文」とあるのは「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）附則第九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による改正前の本文」と、中「若しくは、」とあるのは「の規定又は、」と、「又は」とあるのは「若しくは」と、「事業基盤強化設備につき」とあるのは「に規定する事業基盤強化設備（において「事業基盤強化設備」という。）につき」と、中「の規定又は」とあるのは「又は」と、「」とあるのは「」と、及び中「」とあるのは「」とする。

With regard to the application of the provisions of Articles 10-4, 10-5, 28-3, 33-6 and 37-3 (including where 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 "under " in Article 10-4, paragraph (4) of the New Act is deemed to be replaced with "or advanced machinery, etc. prescribed in before the amendment by the , which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under or ", the phrase "under or " in with "or depreciable assets specified in the items of before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under or or or ", the phrase "years)" in Article 10-5, paragraphs (1), (3), (4) and (5) of the New Act with "years and the years for which the provisions of , or before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of as applied mutatis mutandis pursuant to , are applied)", 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 and and before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning income tax and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.

前項の規定の適用がある場合における、、、及び（において準用する場合を含む。）の規定の適用については、中「につき」とあるのは「又は租税特別措置法の一部を改正する法律（平成七年法律第五十五号。以下「平成七年改正法」という。）附則第九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七年改正法による改正前のに規定する高度化機械等につき又は」と、中「につき又は」とあるのは「又は平成七年改正法附則第九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七年改正法による改正前の各号に定める減価償却資産につき若しくは又は若しくは」と、、、及び中「年分を除く。）」とあるのは「年分及び平成七年改正法附則第九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七年改正法による改正前の、若しくはの規定又はにおいて準用するの規定の適用を受ける年分を除く。）」と、、及び中「第十六条まで」とあるのは「第十六条まで並びに平成七年改正法附則第九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七年改正法による改正前の及び」とするほか、所得税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。

With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "" in paragraph (2) is deemed to be replaced with "", the phrase ", , " in the preceding paragraph with ", ", and the phrase "the phrase 'years)' in Article 10-5, paragraphs (1), (3), (4) and (5) of the New Act with 'years and the years for which the provisions of , or before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of as applied mutatis mutandis pursuant to , are applied)', and the phrase" with "and the phrase".

施行日から附則第一条第二号に定める日の前日までの間における前二項の規定の適用については、第二項中「」とあるのは「」と、前項中「、」とあるのは「」と、「、、及び中「年分を除く。）」とあるのは「年分及び平成七年改正法附則第九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七年改正法による改正前の、若しくはの規定又はにおいて準用するの規定の適用を受ける年分を除く。）」と、新法」とあるのは「新法」とする。

Supplementary Provisions, Article 10Transitional Measures Concerning Depreciation by Individuals

第十条（個人の減価償却に関する経過措置）

The provisions of of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of for which an individual carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.

の表のの規定は、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。）をするの中欄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の表のの中欄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 of the table in Article 11, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of ) apply to depreciable assets listed in that column for which an individual carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect.

の表の（の中欄のイに掲げる工事に係る部分に限る。）の規定は、個人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。

The provisions of of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.

の表のの規定は、個人が施行日以後に取得等をするの中欄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の表のの中欄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 11-4, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in of the Former Act that an individual acquired or constructed before the Effective Date.

の規定は、個人が施行日以後に取得又は建設をするに規定する特定余暇利用施設について適用し、個人が施行日前に取得又は建設をしたに規定する特定余暇利用施設については、なお従前の例による。

The provisions of Article 11-5, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in of the Former Act that an individual acquired or manufactured before the Effective Date.

の規定は、個人が施行日以後に取得等をするに規定する特定電気通信設備について適用し、個人が施行日前に取得又は製作をしたに規定する特定電気通信設備については、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 for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.

の規定は、個人が施行日以後に取得等をするに規定する工業用機械等について適用し、個人が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in 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 of the Former Act that an individual acquired or manufactured before the Effective Date.

の規定は、個人が施行日以後に取得又は製作をする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 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 of the Former Act that an individual acquired or manufactured before the Effective Date.

の規定は、個人が施行日以後に取得又は製作をする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 14, paragraph (1) of the New Act (excluding the part relating to ) apply to good-quality rental housing prescribed in that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified rental housing prescribed in of the Former Act that an individual acquired or newly built before the Effective Date.

（に係る部分を除く。）の規定は、個人が施行日以後に取得又は新築をするに規定する優良賃貸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に規定する特定貸家住宅については、なお従前の例による。

The provisions of Article 14, paragraph (1) of the New Act (limited to the part relating to ) apply to good-quality rental housing prescribed in that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect.

（に係る部分に限る。）の規定は、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をするに規定する優良賃貸住宅について適用する。

The provisions of Article 14, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in of the Former Act that an individual acquired or newly built before the Effective Date.

の規定は、個人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をしたに規定する特定再開発建築物等については、なお従前の例による。

The provisions then in force continue to govern the contributions specified in or of the Former Act that an individual disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect.

個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に又はに掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。

If an individual who files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in of the former to a specified association prescribed in that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under for a plan concerning a knowledge fusion development project prescribed in , the provisions of Article 18 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in paragraph (1) of that Article.

青色申告書を提出する個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日から平成九年三月三十一日までの間に、の施行に規定する知識融合開発事業に関する計画に係るの認定を受けたに規定する特定組合に対しに規定する負担金を支出した場合には、当該支出した金額を新法第十八条第一項に規定する支出した金額とみなして、同条の規定を適用する。

Supplementary Provisions, Article 11Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals

第十一条（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 1995, the phrase "the gross revenue includes revenue from" in is deemed to be replaced with "the gross revenue includes revenue from overseas transactions involving technology, etc. prescribed in prior to the amendment by the or", the phrase "7 percent of that revenue (for revenue from the transactions listed in " is deemed to be replaced with "7 percent of the revenue from the transactions listed in the items of within the period from January 1, 1995 to March 31 of that year (for revenue from the transactions listed in , 14 percent) and the amount equivalent to 7 percent of the revenue from the transactions listed in the items of within the period from April 1 to December 31 of that year (for revenue from the transactions listed in ", 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 "30 percent" is deemed to be replaced with "35 percent".

平成七年分の所得税に係るの規定の適用については、中「総収入金額のうちに」とあるのは「による改正前のに規定する技術等海外取引又は」と、「当該収入金額の百分の七（」とあるのは「平成七年一月一日から同年三月三十一日までの期間内の各号に掲げる取引による収入金額の百分の七（に掲げる取引によるものについては、百分の十四）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各号に掲げる取引による収入金額の百分の七（」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」とあるのは「百分の三十五」とする。

Supplementary Provisions, Article 12Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc.

第十二条（開墾地等の農業所得の免税に関する経過措置）

With regard to income arising from the cultivation of agricultural products prescribed in of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in , the provisions of remain in force.

施行日前にに規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなった土地におけるに規定する農産物の栽培から生ずる所得については、の規定は、なおその効力を有する。

With regard to the application of the provisions of Article 13-3, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "each year (" in is deemed to be replaced with "each year (in the cases listed in and (in the case listed in , limited to the case where any of the requirements listed in (a) through (c) of is satisfied), excluding the years for which the provisions of before the amendment by the , which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, are applied; and".

前項の規定の適用がある場合におけるの規定の適用については、中「各年（」とあるのは、「各年（及びに掲げる場合（に掲げる場合にあつては、イからハまでに掲げる要件のいずれかを満たす場合に限る。）については、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）附則第十二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による改正前のの規定の適用を受ける年を除くものとし、」とする。

Supplementary Provisions, Article 13Transitional Measures Concerning Inclusion in Necessary Expenses of Payments Made to Specified Associations for the Reserve for Promotion of Subcontracting Small and Medium-Sized Enterprises, etc.

第十三条（特定組合に納付した下請中小企業振興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 the payments under of the Former Act that an individual who is a member, etc. prescribed in of the Former Act of a specified association prescribed in makes in accordance with a business plan under (hereinafter referred to as a "business plan" in this paragraph) for which that specified association obtained the approval, etc. under (hereinafter referred to as "approval, etc." in this paragraph) before the Effective Date and a business plan for which approval, etc. was obtained during the period from the Effective Date through August 31, 1995, the provisions of remain in force.

に規定する特定組合が施行日前にの承認等（以下この項において「承認等」という。）を受けたの事業計画（以下この項において「事業計画」という。）及び施行日から平成七年八月三十一日までの間に承認等を受けた事業計画に従い、当該特定組合のに規定する組合員等である個人が納付するの納付金については、の規定は、なおその効力を有する。

With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect, the phrase "a specified association prescribed in " in that paragraph is deemed to be replaced with "a specified association prescribed in (including a specified association prescribed in of the Former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (hereinafter referred to as the 'Former Temporary Measures Act' in this paragraph))", the phrase "the approval, etc. under (" with "the approval, etc. under of the Former Act (including the certification under of the Former Temporary Measures Act;", the phrase "a business plan under (" with "a business plan under of the Former Act (including a plan concerning a knowledge fusion development project prescribed in of the Former Temporary Measures Act;", the phrase "August 31, 1995" with "August 31, 1995 (or, for that plan concerning a knowledge fusion development project, whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", the phrase "member, etc." with "member, etc. (including a member of a specified association prescribed in of the Former Temporary Measures Act)", the phrase "payments" with "payments (including payments made to a specified association prescribed in of the Former Temporary Measures Act)", and the phrase "the provisions of " with "the provisions of of the Former Act".

中小企業の創造的事業活動の促進に関する臨時措置法の施行の日以後における前項の規定の適用については、同項中「規定する特定組合」とあるのは「規定する特定組合（旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（以下この項において「旧臨時措置法」という。）に規定する特定組合を含む。）」と、「の承認等（」とあるのは「の承認等（の認定を含む。」と、「の事業計画（」とあるのは「の事業計画（に規定する知識融合開発事業に関する計画を含む。」と、「平成七年八月三十一日」とあるのは「平成七年八月三十一日（当該知識融合開発事業に関する計画にあっては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）」と、「組合員等」とあるのは「組合員等（に規定する特定組合の組合員を含む。）」と、「納付金」とあるのは「納付金（に規定する特定組合に納付する納付金を含む。）」と、「の」とあるのは「の」とする。

Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第十四条（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, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that an individual makes on or after January 1, 1995, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in of the Former Act that an individual made before that date.

の規定は、個人が平成七年一月一日以後に行うに規定する土地等又は建物等の譲渡について適用し、個人が同日前に行ったに規定する土地等又は建物等の譲渡については、なお従前の例による。

The provisions of Article 34-2, paragraph (2), item (xi) of the New Act apply to transfers of land, etc. prescribed in that an individual makes on or after the Effective Date.

の規定は、個人が施行日以後に行う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 (xviii) of the New Act apply to transfers of land, etc. prescribed in that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in of the Former Act that an individual made before the Effective Date.

の規定は、個人が施行日以後に行う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 of the New Act (limited to the part relating to of the table in ) apply to transfers of assets listed in the left-hand column of that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of of the table in of the Former Act that an individual made before the Effective Date.

（の表のに係る部分に限る。）の規定は、個人が施行日以後に行うの上欄に掲げる資産の譲渡について適用し、個人が施行日前に行ったの表のの上欄に掲げる資産の譲渡については、なお従前の例による。

Notwithstanding the provisions of the preceding paragraph, the provisions of Article 37 of the New Act (limited to the part relating to assets listed in the right-hand column of of the table in that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in ) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and that individual acquires (including construction and manufacture; the same applies hereinafter in this Article) assets listed in the right-hand column of on or after that date.

（に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係るの表のの下欄に掲げる資産に係る部分に限る。）の規定は、前項の規定にかかわらず、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後にの下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合における当該譲渡について適用する。

The provisions of Article 37 of the New Act (limited to the part relating to of the table in ) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the Effective Date and that individual acquires assets listed in the right-hand column of on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of of the table in of the Former Act before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of before the Effective Date.

（の表のに係る部分に限る。）の規定は、個人が施行日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前にの表のの上欄に掲げる資産の譲渡をした場合及び個人が施行日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にの下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。

The provisions of Article 37 (limited to the part relating to (a) of the table in ) and Article 37-4 (limited to the part relating to (a) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the Effective Date and that individual acquires assets listed in the right-hand column of on or after the Effective Date.

（の表のイに係る部分に限る。）及び（イに係る部分に限る。）の規定は、個人が施行日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用する。

The provisions of Article 37 (limited to the part relating to (b) of the table in ) and Article 37-4 (limited to the part relating to (b) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and that individual acquires assets listed in the right-hand column of on or after that date.

（の表のロに係る部分に限る。）及び（ロに係る部分に限る。）の規定は、個人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用する。

The provisions of Article 37 of the New Act (limited to the part relating to of the table in ) apply to transfers of assets listed in the left-hand column of that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of of the table in of the Former Act that an individual made before the Effective Date.

（の表のに係る部分に限る。）の規定は、個人が施行日以後に行うの上欄に掲げる資産の譲渡について適用し、個人が施行日前に行ったの表のの上欄に掲げる資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Shares, etc.

第十五条（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 of the New Act (limited to the part relating to ) apply to transfers of shares, etc. prescribed in that an individual makes on or after the Effective Date.

（に係る部分に限る。）の規定は、個人が施行日以後に行うに規定する株式等の譲渡について適用する。

Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.

第十六条（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) and paragraph (2), item (i) of the New Act apply to transfers of public and corporate bonds, etc. prescribed in that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of public and corporate bonds, etc. prescribed in of the Former Act that an individual made before the Effective Date.

及びの規定は、個人が施行日以後に行うに規定する公社債等の譲渡について適用し、個人が施行日前に行ったに規定する公社債等の譲渡については、なお従前の例による。

The provisions of Article 37-13, paragraph (3) of the New Act (limited to the part relating to of the table in ) apply to exchanges prescribed in that an individual makes on or after the Effective Date.

（の表のに係る部分に限る。）の規定は、個人が施行日以後に行うに規定する交換について適用する。

Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. in the Case of Emigration

第十七条（海外移住の場合の譲渡所得等の課税の特例に関する経過措置）

With regard to the transfer of assets prescribed in of the Former Act in the case where an emigrant prescribed in (limited to one emigrating based on a plan under prepared before the Effective Date) comes to have neither a domicile nor a residence in Japan by March 31, 1998, the provisions of remain in force. In this case, the phrase "" in is deemed to be replaced with "Article 33-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as the '1998 New Act')", the phrase " or" with " of the 1998 New Act (including where applied pursuant to the provisions of or of the 1998 New Act) or", the phrase "" with " of the 1998 New Act", the phrase "" with " of the 1998 New Act", the phrase "" in with " of the 1998 New Act", the phrase "" with " before the amendment by the , which remains in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "" with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation".

に規定する海外移住者（施行日前に作成されたの計画に基づくものに限る。）が、平成十年三月三十一日までに国内に住所及び居所を有しないこととなる場合におけるに規定する資産の譲渡については、の規定は、なおその効力を有する。この場合において、中「」とあるのは「の規定による改正後の租税特別措置法（以下「平成十年新法」という。）」と、「若しくは」とあるのは「（又はの規定により適用される場合を含む。）若しくは」と、「」とあるのは「」と、「」とあるのは「」と、中「」とあるのは「」と、「」とあるのは「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）附則第十七条の規定によりなおその効力を有するものとされるによる改正前の」と、「」とあるのは「」とする。

Supplementary Provisions, Article 18Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc.

第十八条（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 where a resident has, on or after January 1, 1995, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension, rebuilding, etc. has been carried out (limited to the part pertaining to that extension, rebuilding, etc.; the same applies hereinafter in this Article), as the resident's residence as provided in , and the provisions then in force continue to govern cases where a resident used a residential house or existing house prescribed in of the Former Act, or a house on which extension, rebuilding, etc. had been carried out, as the resident's residence as provided in before that date.

及びの規定は、居住者が平成七年一月一日以後に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 19Transitional Measures Concerning Special Provisions on the Due Date for Payment Where Forested Land Is Made a Capital Contribution in Kind

第十九条（山林を現物出資した場合の納期限の特例に関する経過措置）

With regard to the extension of the due date for payment under of the Former Act in the case where an individual has, on or before December 31, 1995, contributed forested land prescribed in for the incorporation of a corporation, the provisions of remain in force. In this case, the phrase "December 31, 1996" in is deemed to be replaced with "December 31, 1995".

個人が、平成七年十二月三十一日以前にに規定する山林を法人の設立のために出資した場合におけるの規定による納期限の延長については、の規定は、なおその効力を有する。この場合において、中「平成八年十二月三十一日」とあるのは、「平成七年十二月三十一日」とする。

Supplementary Provisions, Article 20Transitional Measures Concerning Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.

第二十条（懸賞金付預貯金等の懸賞金等の分離課税等に関する経過措置）

The provisions of Article 41-9 of the New Act apply to deposits and similar savings prescribed in in which a placement prescribed in is made on or after the Effective Date.

の規定は、施行日以後にに規定する預入等をするに規定する預貯金等について適用する。

Supplementary Provisions, Article 21Transitional 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

第二十一条（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例に関する経過措置）

The provisions of Article 42, paragraph (3) of the New Act apply to the consideration listed in Article 161, item (ii) of the Income Tax Act (Act No. 33 of 1965) for the provision of services by entertainers, etc. prescribed in that a tax-exempt entertainment corporation, etc. prescribed in is to receive on or after the Effective Date.

の規定は、に規定する免税芸能法人等が施行日以後に支払を受けるべきに規定する芸能人等の役務提供に係る所得税法（昭和四十年法律第三十三号）第百六十一条第二号に掲げる対価について適用する。

Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Interest on Loans Received by Foreign Banks, etc.

第二十二条（外国銀行等の受ける貸付金の利子に係る課税の特例に関する経過措置）

The provisions of Article 42-2 of the New Act (limited to the part relating to Article 180, paragraph (1) of the Income Tax Act) apply to domestic source income listed in Article 161, item (vi) of the Income Tax Act (referred to as "interest on loans" in the following paragraph) that a foreign corporation prescribed in Article 42-2 of the New Act (referred to as a "foreign bank, etc." in the following paragraph and paragraph (3)) is to receive on or after the Effective Date.

（所得税法第百八十条第一項に係る部分に限る。）の規定は、に規定する外国法人（次項及び第三項において「外国銀行等」という。）が施行日以後に支払を受けるべき所得税法第百六十一条第六号に掲げる国内源泉所得（次項において「貸付金利子」という。）について適用する。

If a foreign bank, etc. has, before the Effective Date, submitted a certificate prescribed in Article 180, paragraph (1) of the Income Tax Act to the person paying interest on loans as provided in that paragraph, the provisions of that paragraph apply to the interest on loans that the foreign bank, etc. is to receive on or after the Effective Date while that certificate is in effect, by deeming the foreign bank, etc. to have presented that certificate to the person making that payment as provided in Article 180, paragraph (1) of the Income Tax Act as read with the replacement of terms under the provisions of Article 42-2 of the New Act.

外国銀行等が施行日前に所得税法第百八十条第一項に規定する証明書を同項の定めるところにより貸付金利子の支払をする者に提出した場合には、当該外国銀行等が施行日以後その証明書が効力を有している間に支払を受けるべき当該貸付金利子については、当該外国銀行等が当該証明書をの規定により読み替えられた所得税法第百八十条第一項の定めるところにより当該支払をする者に提示したものとみなして、同項の規定を適用する。

The provisions of Article 42-2 of the New Act (excluding the part relating to Article 180, paragraph (1) of the Income Tax Act) apply to certificates prescribed in that paragraph that are issued to a foreign bank, etc. on or after the Effective Date.

（所得税法第百八十条第一項に係る部分を除く。）の規定は、外国銀行等が施行日以後に交付を受ける同項に規定する証明書について適用する。

Supplementary Provisions, Article 22-2Adjustment between the Transitional Measures, etc. Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate

第二十二条の二（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等と定率による税額控除の特例との調整）

With regard to the application of the provisions of in the case where the provisions of Article 12 or Article 18 of the Supplementary Provisions apply, the phrase "provisions and" in is deemed to be replaced with "provisions, the provisions of Articles 12 and 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) and".

附則第十二条又は第十八条の規定の適用がある場合における経の規定の適用については、中「規定並びに」とあるのは、「規定、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）附則第十二条及び第十八条の規定並びに」とする。

With regard to the application of the provisions of in the case where the provisions of Article 18 of the Supplementary Provisions apply, the phrase "provisions" in is deemed to be replaced with "provisions (including, where the provisions of Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) apply, those provisions)", and the phrase "" with "Article 190, item (ii) of the Income Tax Act".

附則第十八条の規定の適用がある場合におけるの規定の適用については、中「規定を」とあるのは「規定（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）附則第十八条の規定の適用がある場合には、当該規定を含む。）を」と、「」とあるのは「所得税法第百九十条第二号」とする。

Supplementary Provisions, Article 23Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax

第二十三条（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 ; the same applies hereinafter) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.

新法第三章の規定は、別段の定めがあるものを除くほか、法人（に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始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。

Supplementary Provisions, Article 24Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.

第二十四条（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置）

The provisions of Article 42-4 of the New Act (excluding the part relating to ) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of in a business year of a corporation beginning before the Effective Date and ending on or after the Effective Date, the phrase "5 percent" in is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "5 percent" in with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" in with "15 percent", and the phrase "5 percent" in with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".

（に係る部分を除く。）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。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度におけるの規定の適用については、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、中「百分の十三」とあるのは「百分の十五」と、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。

The provisions of Article 42-4 of the New Act (limited to the part relating to ) apply to corporation tax for business years of a corporation ending on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect. In this case, with regard to the application of the provisions of in a business year of a corporation beginning before April 1, 1995 and ending on or after the date on which comes into effect, the phrase "5 percent" in as applied with the replacement of terms under is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "13 percent" in as applied with the replacement of terms under with "15 percent", and the phrase "5 percent" in with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".

（に係る部分に限る。）の規定は、法人の特定事業者の事業革新の円滑化に関する臨時措置法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する。この場合において、法人の平成七年四月一日前に開始し、かつ、の施行の日以後に終了する事業年度におけるの規定の適用については、において読み替えて適用する中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、において読み替えて適用する中「百分の十三」とあるのは「百分の十五」と、中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。

Supplementary Provisions, Article 25Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第二十五条（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 equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.

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 26Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.

第二十六条（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 apply to business base strengthening equipment prescribed in that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in of the Former Act that a corporation acquired, manufactured or leased before the Effective Date.

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に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした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。

With regard to depreciable assets specified in the items of of the Former Act that a corporation prescribed in acquired, manufactured or leased on or before December 31, 1994, the provisions of through remain in force. In this case, the phrase " or , " in is deemed to be replaced with "the provisions of of the 1995 New Act or , of the 1995 New Act", the phrase "" with "", the phrase "第四十九条又は" ( or) with "第四十九条若しくは" ( or, joining a smaller group of alternatives), the phrase "" with " of the 1995 New Act", the phrase "" in with " of the 1995 New Act", the phrase "" in with " of the 1995 New Act", the phrase " pertaining to " in with " of the 1995 New Act pertaining to ", the phrase ", , (including where applied mutatis mutandis pursuant to ), (including where applied mutatis mutandis pursuant to ), and , " with " and , and and of the 1995 New Act as applied mutatis mutandis pursuant to , and of the 1995 New Act", the phrase "" with "", the phrase "" with " and , , ", the phrase " or , " with "the provisions of of the 1995 New Act or , of the 1995 New Act", the phrase "" with "", the phrase "第四十九条又は" ( or) with "第四十九条若しくは" ( or, joining a smaller group of alternatives), the phrase " pertaining to the provisions" with " of the 1995 New Act pertaining to the provisions", the phrase "paragraph (2) with respect to business base strengthening equipment" with " with respect to business base strengthening equipment prescribed in of the 1995 New Act (referred to as 'business base strengthening equipment' in the following paragraph)", the phrase "the provisions of or " in with " or of the 1995 New Act", the phrase "" with " of the 1995 New Act", and the phrase "" in and with " of the 1995 New Act".

に規定する法人が平成六年十二月三十一日以前に取得若しくは製作又は賃借をした各号に定める減価償却資産については、の規定は、なおその効力を有する。この場合において、中「若しくは、」とあるのは「の規定又は、」と、「」とあるのは「」と、「又は」とあるのは「若しくは」と、「」とあるのは「」と、中「」とあるのは「」と、中「」とあるのは「」と、中「に係る」とあるのは「に係る」と、「、、（において準用する場合を含む。）、（において準用する場合を含む。）、及び、」とあるのは「及び並びににおいて準用する及び並びに」と、「」とあるのは「」と、「」とあるのは「及び、、」と、「若しくは、」とあるのは「の規定又は、」と、「」とあるのは「」と、「又は」とあるのは「若しくは」と、「規定に係る」とあるのは「規定に係る」と、「事業基盤強化設備につき」とあるのは「に規定する事業基盤強化設備（において「事業基盤強化設備」という。）につき」と、中「の規定又は」とあるのは「又は」と、「」とあるのは「」と、及び中「」とあるのは「」とする。

With regard to the application of the provisions of Article 42-4 through Article 42-9, Article 52-2, Article 52-3, Article 64 (including where applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7 (including where applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", and before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as ' and of the 1995 Former Act' in through ), and and as applied mutatis mutandis pursuant to before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as ' of the 1995 Former Act' in through )", the phrase "" in Article 42-5, paragraph (2) of the New Act with ", and of the 1995 Former Act, and and as applied mutatis mutandis pursuant to of the 1995 Former Act", the phrase "" in Article 42-6, paragraph (2) of the New Act with ", and of the 1995 Former Act, and and as applied mutatis mutandis pursuant to of the 1995 Former Act", the phrase " through and " in Article 42-7, paragraph (2) of the New Act with ", , (including where applied mutatis mutandis pursuant to of the 1995 Former Act) and (including where applied mutatis mutandis pursuant to of the 1995 Former Act)", the phrase "" with " and and of the 1995 Former Act", the phrase "under " in with "or advanced machinery, etc. prescribed in before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under or ", the phrase "under or " in with "or depreciable assets specified in the items of before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, under or or or ", the phrase ", dissolution" in Article 42-8, paragraph (1) of the New Act with ", a business year subject to transitional measures (meaning a business year for which the provisions of before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act or of pertaining to , the provisions of or before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of as applied mutatis mutandis pursuant to of the 1995 Former Act are applied; the same applies in ), dissolution", the phrase "" in with " and as applied mutatis mutandis pursuant to of the 1995 Former Act", the phrase ", dissolution" in with ", a business year subject to transitional measures, dissolution", the phrase "" in Article 42-9, paragraph (2) of the New Act with ", and of the 1995 Former Act, and and as applied mutatis mutandis pursuant to of the 1995 Former Act", the phrase "or " in Article 52-2, paragraph (1) of the New Act with "or or before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (hereinafter referred to as ' of the 1995 Former Act')", the phrase "or " in and and Article 52-3, paragraph (1) of the New Act with "or or of the 1995 Former Act", the phrase "through " in Article 64, paragraph (6) of the New Act with "through and before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act (referred to as ' of the 1995 Former Act' in and )", the phrase "through " with "through and of the 1995 Former Act", the phrase "through " in Article 65-7, paragraph (7) and Article 67-4, paragraph (6) of the New Act with "through and of the 1995 Former Act", and the phrase "through " with "through and of the 1995 Former Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning corporation tax and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.

前項の規定の適用がある場合における、、、（及びにおいて準用する場合を含む。）、（において準用する場合を含む。）及びの規定の適用については、中「」とあるのは「並びに平成七年改正法附則第二十六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七年改正法による改正前の及び（からまでにおいて「及び」という。）並びに平成七年改正法附則第二十六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七年改正法による改正前の（からまでにおいて「」という。）において準用する及び」と、中「」とあるのは「並びに及び並びににおいて準用する及び」と、中「」とあるのは「並びに及び並びににおいて準用する及び」と、中「からまで及び」とあるのは「、、（において準用する場合を含む。）及び（において準用する場合を含む。）」と、「」とあるのは「並びに及び」と、中「につき」とあるのは「又は平成七年改正法附則第二十六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七年改正法による改正前のに規定する高度化機械等につき又は」と、中「につき又は」とあるのは「又は平成七年改正法附則第二十六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七年改正法による改正前の各号に定める減価償却資産につき若しくは又は若しくは」と、中「、解散」とあるのは「、経過措置適用事業年度（平成七年改正法附則第二十六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七年改正法による改正前の若しくはの規定に係るの規定、平成七年改正法附則第二十六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七年改正法による改正前の若しくはの規定又はにおいて準用するの規定の適用を受ける事業年度をいう。において同じ。）、解散」と、中「」とあるのは「並びににおいて準用する」と、中「、解散」とあるのは「、経過措置適用事業年度、解散」と、中「」とあるのは「並びに及び並びににおいて準用する及び」と、中「又は」とあるのは「若しくは又は平成七年改正法附則第二十六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七年改正法による改正前の（以下「平成七年旧法第四十二条の七第十三項」という。）」と、及び並びに中「又は」とあるのは「若しくは又は」と、中「まで」とあるのは「まで及び平成七年改正法附則第二十六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七年改正法による改正前の（及びにおいて「」という。）」と、「まで」とあるのは「まで並びに」と、及び中「まで」とあるのは「まで及び」と、「まで」とあるのは「まで並びに」とするほか、法人税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。

With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "" in paragraph (2) is deemed to be replaced with "", the phrase ", " with "", the phrase "through " in the preceding paragraph with "through ", the phrase "the phrase ', dissolution' in Article 42-8, paragraph (1) of the New Act with ', a business year subject to transitional measures (meaning a business year for which the provisions of before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act or of pertaining to , the provisions of or before the amendment by the 1995 Amending Act, which remain in force pursuant to the provisions of Article 26, paragraph (2) of the Supplementary Provisions of the 1995 Amending Act, or the provisions of as applied mutatis mutandis pursuant to of the 1995 Former Act are applied; the same applies in paragraph (4)), dissolution', the phrase '' in with ' and as applied mutatis mutandis pursuant to of the 1995 Former Act', the phrase ', dissolution' in with ', a business year subject to transitional measures, dissolution', the phrase '' in Article 42-9, paragraph (2) of the New Act" with "the phrase '' in Article 42-8, paragraph (2) of the New Act", and the phrase " and as applied mutatis mutandis pursuant to of the 1995 Former Act', the phrase 'or ' in " with " and as applied mutatis mutandis pursuant to of the 1995 Former Act', the phrase 'or ' in ".

施行日から附則第一条第二号に定める日の前日までの間における前二項の規定の適用については、第二項中「」とあるのは「」と、「、」とあるのは「」と、前項中「まで」とあるのは「まで」と、「中「、解散」とあるのは「、経過措置適用事業年度（平成七年改正法附則第二十六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七年改正法による改正前の若しくはの規定に係るの規定、平成七年改正法附則第二十六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七年改正法による改正前の若しくはの規定又はにおいて準用するの規定の適用を受ける事業年度をいう。第四項において同じ。）、解散」と、中「」とあるのは「並びににおいて準用する」と、中「、解散」とあるのは「、経過措置適用事業年度、解散」と、」とあるのは「」と、「及び」と、」とあるのは「及び」と、」とする。

Supplementary Provisions, Article 27Transitional Measures Concerning Depreciation by Corporations

第二十七条（法人の減価償却に関する経過措置）

The provisions of of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.

の表のの規定は、法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。）をするの中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をしたの表のの中欄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 of the table in Article 43, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of ) apply to depreciable assets listed in that column for which a corporation carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect.

の表の（の中欄のイに掲げる工事に係る部分に限る。）の規定は、法人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。

The provisions of of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.

の表のの規定は、法人が施行日以後に取得等をするの中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をしたの表のの中欄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 43-4, paragraph (1) of the New Act apply to specified core private facilities prescribed in that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified core private facilities prescribed in of the Former Act that a corporation acquired or constructed before the Effective Date.

の規定は、法人が施行日以後に取得又は建設をするに規定する特定中核的民間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に規定する特定中核的民間施設については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of the items of the table in of the Former Act that a corporation acquired or manufactured before the Effective Date.

法人が施行日前に取得又は製作をしたの表の各号の中欄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 44-5, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in of the Former Act that a corporation acquired or constructed before the Effective Date.

の規定は、法人が施行日以後に取得又は建設をするに規定する特定余暇利用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に規定する特定余暇利用施設については、なお従前の例による。

The provisions of Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する特定電気通信設備について適用し、法人が施行日前に取得等をしたに規定する特定電気通信設備については、なお従前の例による。

The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in for which a corporation carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する工業用機械等について適用し、法人が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in 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 of the Former Act that a corporation acquired or manufactured before the Effective Date.

の規定は、法人が施行日以後に取得又は製作をする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 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 of the Former Act that a corporation acquired or manufactured before the Effective Date.

の規定は、法人が施行日以後に取得又は製作をする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。

With regard to specified inward investment business assets prescribed in of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date, and specified inward investment business assets prescribed in for which a corporation that obtained the certification prescribed in before the Effective Date has carried out the acquisition, etc. during the period from the Effective Date through the date on which one year has elapsed from the date on which that certification was obtained (or, if that date falls after the last day of the period specified by Cabinet Order prescribed in , that last day) (hereinafter referred to in this paragraph as a "specified inward investment business asset acquired on or after the Effective Date"), the provisions of of the Former Act remain in force. In this case, with regard to the application of the provisions of to a specified inward investment business asset acquired on or after the Effective Date, the phrase "March 31, 1995" in is deemed to be replaced with "the date on which one year has elapsed from the date on which the corporation prescribed in obtained the certification under ", the phrase "the corporation prescribed in " with "that corporation", and the phrase "" with "".

法人が施行日前に取得等をしたに規定する特定対内投資事業用資産及び施行日前にに規定する認定を受けた法人が施行日から当該認定を受けた日以後一年を経過する日（同日がに規定する政令で定める期間の末日後である場合には、当該末日）までの間に取得等をしたに規定する特定対内投資事業用資産（以下この項において「施行日以後取得の特定対内投資事業用資産」という。）については、の規定は、なおその効力を有する。この場合において、施行日以後取得の特定対内投資事業用資産に係るの規定の適用については、中「平成七年三月三十一日」とあるのは「に規定する法人が輸入・の認定を受けた日以後一年を経過する日」と、「に規定する法人」とあるのは「当該法人」と、「輸入・」とあるのは「」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 (hereinafter referred to as the "1999 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or " in of the 1999 New Act is deemed to be replaced with "or or before the amendment by the 1995 Amending Act, which remains in force pursuant to the provisions of Article 27, paragraph (11) of the Supplementary Provisions of the 1995 Amending Act (hereinafter referred to as ' of the Former Act')", the phrase "or " in with "or or of the Former Act", the phrase "or " with "or or of the Former Act", the phrase "or " in and of the 1999 New Act with "or or of the Former Act", and the phrase "or " in with "or or of the Former Act".

前項の規定の適用がある場合における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。）及びの規定の適用については、中「又は」とあるのは「若しくは又は平成七年改正法附則第二十七条第十一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七年改正法による改正前の（以下「旧法第四十六条の三」という。）」と、中「又は」とあるのは「若しくは又は」と、「又は」とあるのは「若しくは又は」と、及び中「又は」とあるのは「若しくは又は」と、中「又は」とあるのは「若しくは又は」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (i) of the Supplementary Provisions, the phrase "" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第一号に定める日の前日までの間における前項の規定の適用については、同項中「」とあるのは、「」とする。

With regard to the application of the provisions of paragraph (12) during the period from the Effective Date to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions, the phrase "through " in that paragraph is deemed to be replaced with "through ", and the phrase ", and and " with "and ".

施行日から附則第一条第二号に定める日の前日までの間における第十二項の規定の適用については、同項中「まで」とあるのは「まで」と、「、及び並びに」とあるのは「並びに」とする。

The provisions of Article 47, paragraph (1) of the New Act (excluding the part relating to ) apply to good-quality rental housing prescribed in that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified rental housing prescribed in of the Former Act that a corporation acquired or newly built before the Effective Date.

（に係る部分を除く。）の規定は、法人が施行日以後に取得又は新築をするに規定する優良賃貸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に規定する特定貸家住宅については、なお従前の例による。

The provisions of Article 47, paragraph (1) of the New Act (limited to the part relating to ) apply to good-quality rental housing prescribed in that a corporation acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect.

（に係る部分に限る。）の規定は、法人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をするに規定する優良賃貸住宅について適用する。

The provisions of Article 47, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in of the Former Act that a corporation acquired or newly built before the Effective Date.

の規定は、法人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をしたに規定する特定再開発建築物等については、なお従前の例による。

The provisions then in force continue to govern the contributions specified in or of the Former Act that a corporation disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect.

法人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に又はに掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。

If a corporation that files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields to a specified association prescribed in that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under for a plan concerning a knowledge fusion development project prescribed in , the provisions of Article 52 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in .

青色申告書を提出する法人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日から平成九年三月三十一日までの間に、の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関するに規定する知識融合開発事業に関する計画に係るの認定を受けたに規定する特定組合に対しに規定する負担金を支出した場合には、当該支出した金額をに規定する支出した金額とみなして、の規定を適用する。

Supplementary Provisions, Article 28Transitional Measures Concerning Reserves of Corporations

第二十八条（法人の準備金に関する経過措置）

With regard to the payments under of the Former Act that a corporation that is a member, etc. prescribed in of a specified association prescribed in makes, or the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in that the specified association sets aside, in accordance with a business plan under (hereinafter referred to as a "business plan" in this paragraph) for which that specified association obtained the approval, etc. under (hereinafter referred to as "approval, etc." in this paragraph) before the Effective Date and a business plan for which approval, etc. was obtained during the period from the Effective Date through August 31, 1995, the provisions of remain in force. In this case, the phrase "March 31, 1996" in is deemed to be replaced with "August 31, 1995".

に規定する特定組合が施行日前にの承認等（以下この項において「承認等」という。）を受けたの事業計画（以下この項において「事業計画」という。）及び施行日から平成七年八月三十一日までの間に承認等を受けた事業計画に従い、当該特定組合のに規定する組合員等である法人が納付するの納付金又は当該特定組合が積み立てるに規定する下請中小企業振興等準備金については、の規定は、なおその効力を有する。この場合において、中「平成八年三月三十一日」とあるのは、「平成七年八月三十一日」とする。

With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect, the phrase "a specified association prescribed in " in that paragraph is deemed to be replaced with "a specified association prescribed in (including a specified association prescribed in of the Former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (hereinafter referred to as the 'Former Temporary Measures Act' in this paragraph))", the phrase "the approval, etc. under (" with "the approval, etc. under of the Former Act (including the certification under of the Former Temporary Measures Act;", the phrase "a business plan under (" with "a business plan under of the Former Act (including a plan concerning a knowledge fusion development project prescribed in of the Former Temporary Measures Act;", the phrase "through August 31, 1995" with "through August 31, 1995 (or, for that plan concerning a knowledge fusion development project, whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", the phrase "member, etc." with "member, etc. (including a member of a specified association prescribed in of the Former Temporary Measures Act)", the phrase "the payments under of the Former Act" with "the payments under of the Former Act (including payments made to a specified association prescribed in of the Former Temporary Measures Act)", the phrase "the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in " with "the reserve for promotion of subcontracting small and medium-sized enterprises, etc. prescribed in of the Former Act (including the reserve for knowledge fusion development of small and medium-sized enterprises)", and the phrase 'with "August 31, 1995"' with 'with "August 31, 1995 (or, for a plan concerning a knowledge fusion development project listed in the middle column of , whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", and the phrase "Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields" in of the table in that paragraph with "former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields"'.

中小企業の創造的事業活動の促進に関する臨時措置法の施行の日以後における前項の規定の適用については、同項中「規定する特定組合」とあるのは「規定する特定組合（旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（以下この項において「旧臨時措置法」という。）に規定する特定組合を含む。）」と、「の承認等（」とあるのは「の承認等（の認定を含む。」と、「の事業計画（」とあるのは「の事業計画（に規定する知識融合開発事業に関する計画を含む。」と、「平成七年八月三十一日まで」とあるのは「平成七年八月三十一日（当該知識融合開発事業に関する計画にあっては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）まで」と、「組合員等」とあるのは「組合員等（に規定する特定組合の組合員を含む。）」と、「の納付金」とあるのは「の納付金（に規定する特定組合に納付する納付金を含む。）」と、「に規定する下請中小企業振興等準備金」とあるのは「に規定する下請中小企業振興等準備金（中小企業知識融合開発準備金を含む。）」と、「、「平成七年八月三十一日」」とあるのは「「平成七年八月三十一日（の中欄に掲げる知識融合開発事業に関する計画にあつては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）」と、の表の中「異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法」とあるのは「旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法」」とする。

With regard to the application of the provisions of Article 57-3 of the New Act in the business year beginning first on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph and the following paragraph) of a corporation prescribed in Article 57-3, paragraph (1) of the New Act that holds, at the end of the business year immediately preceding the business year of the amendment, a reserve for reprocessing of spent nuclear fuel under of the Former Act, the cumulative limit amount prescribed in is, notwithstanding the provisions of , whichever is the larger of the following amounts:

に規定する法人で施行日以後最初に開始する事業年度（以下この項及び次項において「改正事業年度」という。）の直前の事業年度終了の日においての使用済核燃料再処理準備金を有するものの改正事業年度におけるの規定の適用については、に規定する累積限度額は、の規定にかかわらず、次に掲げる金額のうちいずれか多い金額とする。

the amount equivalent to 73 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at the end of the business year of the amendment;

改正事業年度終了の日におけるイに掲げる金額の百分の七十三に相当する金額

whichever is the smaller of the following amounts:

次に掲げる金額のうちいずれか少ない金額

the amount of the reserve for reprocessing of spent nuclear fuel at the end of the business year immediately preceding the business year of the amendment (if there is any amount that has been included in gross profit pursuant to the provisions of of the Former Act by that date, the amount after deducting that amount, and, for a merging corporation that has carried out a merger in the business year of the amendment, the amount after adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);

改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までにからまでの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）

the amount equivalent to 75 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at the end of the business year of the amendment.

改正事業年度終了の日におけるイに掲げる金額の百分の七十五に相当する金額

For a corporation to which the provisions of the preceding paragraph have been applied (limited to a corporation for which the amount listed in item (i) for the business year following the business year of the amendment exceeded the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act for the business year of the amendment as calculated without applying the provisions of that paragraph), in each business year (excluding a business year beginning on or after April 1, 1997) from the business year following the business year of the amendment to the business year immediately preceding the business year after the application of transitional measures (meaning the first business year in which the cumulative limit amount prescribed in for that business year exceeds the amount listed in item (i) for that business year), the cumulative limit amount prescribed in is, notwithstanding the provisions of , whichever is the smaller of the following amounts:

前項の規定の適用を受けた法人（改正事業年度の翌事業年度の第一号に掲げる金額が同項の規定を適用しないで計算した場合における改正事業年度のに規定する累積限度額を超えていた法人に限る。）の改正事業年度の翌事業年度から経過措置適用後の事業年度（当該事業年度のに規定する累積限度額が当該事業年度の第一号に掲げる金額を超えることとなる最初の事業年度をいう。）の直前の事業年度までの各事業年度（平成九年四月一日以後に開始する事業年度を除く。）においては、に規定する累積限度額は、の規定にかかわらず、次に掲げる金額のうちいずれか少ない金額とする。

the amount of the reserve for reprocessing of spent nuclear fuel at the end of the business year immediately preceding that business year (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act by that date, the amount after deducting that amount, and, for a merging corporation that has carried out a merger in that business year, the amount after adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);

当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までにの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）

the amount equivalent to 75 percent of the amount listed in Article 57-3, paragraph (1), item (i)(a) of the New Act at the end of that business year.

当該事業年度終了の日におけるイに掲げる金額の百分の七十五に相当する金額

If the spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act that a corporation prescribed in holds at the end of each business year beginning on or after the Effective Date (excluding a business year beginning on or after April 1, 1997) includes specified spent nuclear fuel (meaning that spent nuclear fuel held at the end of the business year specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act and the preceding two paragraphs for each of those business years, the phrase "the amount listed in (a) of " in is deemed to be replaced with "the amount listed in (a) of (excluding the amount specified by Cabinet Order as the amount of the part pertaining to specified spent nuclear fuel prescribed in Article 28, paragraph (5) of the Supplementary Provisions of the 1995 Amending Act)", the phrase "the amount listed" in paragraph (3), item (i) and item (ii)(b) with "the amount listed (excluding the amount specified by Cabinet Order as the amount of the part pertaining to specified spent nuclear fuel prescribed in paragraph (5))", and the phrase "the amount listed" in item (ii) of the preceding paragraph with "the amount listed (excluding the amount specified by Cabinet Order as the amount of the part pertaining to specified spent nuclear fuel prescribed in the following paragraph)".

に規定する法人が施行日以後に開始する各事業年度（平成九年四月一日以後に開始する事業年度を除く。）終了の日において有するに規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における当該各事業年度に係る及び前二項の規定の適用については、中「イに掲げる金額」とあるのは「イに掲げる金額（平成七年改正法附則第二十八条第五項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第三項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第五項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。

Supplementary Provisions, Article 29Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations

第二十九条（法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）

The provisions of Article 58 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "the gross revenue includes revenue from" in is deemed to be replaced with "the gross revenue includes revenue from overseas transactions involving technology, etc. prescribed in prior to the amendment by the or", the phrase "7 percent of that revenue (for revenue from the transactions listed in " is deemed to be replaced with "7 percent of the revenue from the transactions listed in the items of within the period from the first day of that business year to March 31, 1995 (for revenue from the transactions listed in , 14 percent) and the amount equivalent to 7 percent of the revenue from the transactions listed in the items of within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in ", 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 "30 percent" is deemed to be replaced with "35 percent".

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。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度におけるの規定の適用については、中「総収入金額のうちに」とあるのは「による改正前のに規定する技術等海外取引又は」と、「当該収入金額の百分の七（」とあるのは「当該事業年度開始の日から平成七年三月三十一日までの期間内の各号に掲げる取引による収入金額の百分の七（に掲げる取引によるものについては、百分の十四）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の各号に掲げる取引による収入金額の百分の七（」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」とあるのは「百分の三十五」とする。

Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations

第三十条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）

The provisions of Article 65-4, paragraph (1), item (xi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that a corporation makes on or after the Effective Date.

の規定は、法人が施行日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Article 65-4, paragraph (1), item (xviii) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in of the Former Act that a corporation made before the Effective Date.

の規定は、法人が施行日以後に行うに規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Article 65-4, paragraph (1), item (xxi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that a corporation makes on or after the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation comes into effect.

の規定は、法人が農業経営基盤強化促進法の一部を改正する法律の施行の日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Article 65-7 (limited to the part relating to of the table in ) and Article 65-8 (limited to the part relating to ) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of on or after the Effective Date, to assets listed in the right-hand column of that it acquired (including construction and manufacture; the same applies hereinafter in this Article) before the Effective Date or acquires on or after the Effective Date, and to the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of of the table in of the Former Act before the Effective Date, assets listed in the right-hand column of that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under of the Former Act pertaining to those assets.

（の表のに係る部分に限る。）及び（に係る部分に限る。）の規定は、法人が施行日以後にの上欄に掲げる資産の譲渡をする場合における施行日前に取得（建設及び製作を含む。以下この条において同じ。）をしたの下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係るの特別勘定について適用し、法人が施行日前にの表のの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたの下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係るの特別勘定については、なお従前の例による。

Notwithstanding the provisions of the preceding paragraph, the provisions of Article 65-7 (limited to the part relating to assets listed in the right-hand column of of the table in that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in (hereinafter referred to in this paragraph as a "replacement asset for a city-center apartment house")) and Article 65-8 (limited to the part relating to replacement assets for a city-center apartment house) of the New Act apply to those assets and the special account under pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and acquires assets listed in the right-hand column of on or after that date.

（に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係るの表のの下欄に掲げる資産（以下この項において「都心共同住宅用資産の買換資産」という。）に係る部分に限る。）及び（都心共同住宅用資産の買換資産に係る部分に限る。）の規定は、前項の規定にかかわらず、法人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後にの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係るの特別勘定について適用する。

The provisions of Article 65-7 (limited to the part relating to of the table in ) and Article 65-8 (limited to the part relating to ) of the New Act apply to those assets and the special account under pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of on or after the Effective Date and acquires assets listed in the right-hand column of on or after the Effective Date, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of of the table in of the Former Act before the Effective Date, assets listed in the right-hand column of that it acquired before the Effective Date or acquires on or after the Effective Date and the special account under of the Former Act pertaining to those assets, and, in the case where a corporation transfers assets listed in the left-hand column of on or after the Effective Date, assets listed in the right-hand column of that it acquired before the Effective Date.

（の表のに係る部分に限る。）及び（に係る部分に限る。）の規定は、法人が施行日以後にの上欄に掲げる資産の譲渡をして、施行日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係るの特別勘定について適用し、法人が施行日前にの表のの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたの下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係るの特別勘定並びに法人が施行日以後にの上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたの下欄に掲げる資産については、なお従前の例による。

The provisions of Article 65-7 (limited to the part relating to (a) of the table in ), Article 65-8 (limited to the part relating to (a) of ) and Article 65-9 (limited to the part relating to (a) of ) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of on or after the Effective Date and acquires assets listed in the right-hand column of on or after the Effective Date.

（の表のイに係る部分に限る。）、（イに係る部分に限る。）及び（イに係る部分に限る。）の規定は、法人が施行日以後にの上欄に掲げる資産の譲渡をして、施行日以後にの下欄に掲げる資産の取得をする場合における当該資産及び当該資産に係るの特別勘定について適用する。

The provisions of Article 65-7 (limited to the part relating to (b) of the table in ), Article 65-8 (limited to the part relating to (b) of ) and Article 65-9 (limited to the part relating to (b) of ) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and acquires assets listed in the right-hand column of on or after that date.

（の表のロに係る部分に限る。）、（ロに係る部分に限る。）及び（ロに係る部分に限る。）の規定は、法人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後にの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係るの特別勘定について適用する。

The provisions of Article 65-7 (limited to the part relating to of the table in ) and Article 65-8 (limited to the part relating to ) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of on or after the Effective Date, to assets listed in the right-hand column of that it acquired before the Effective Date or acquires on or after the Effective Date, and to the special account under pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of of the table in of the Former Act before the Effective Date, assets listed in the right-hand column of that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under of the Former Act pertaining to those assets.

（の表のに係る部分に限る。）及び（に係る部分に限る。）の規定は、法人が施行日以後にの上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたの下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係るの特別勘定について適用し、法人が施行日前にの表のの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたの下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係るの特別勘定については、なお従前の例による。

Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第三十一条（鉱工業技術研究組合等の所得計算の特例に関する経過措置）

The provisions then in force continue to govern fixed assets specified in or of the Former Act that a corporation listed in either of those items acquired or manufactured before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect and that fall under assets for experimental research prescribed in .

又はに掲げる法人が中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に取得し、又は製作したこれらの号に定める固定資産でに規定する試験研究用資産に該当するものについては、なお従前の例による。

If a specified association prescribed in of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields, being a corporation that files a blue return (excluding one in liquidation), that obtained the certification under before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect has, during the period from that date through March 31, 1997, acquired or manufactured fixed assets to be directly used for the experimental research prescribed in that is set forth in the plan concerning a knowledge fusion development project prescribed in (limited to the case where it has levied the costs for that acquisition or manufacture and has acquired or manufactured those assets, in the business year in which the amounts were paid based on that levy, with an amount equivalent to all or part of the amounts so paid), the provisions of Article 66-10 of the New Act apply by deeming those fixed assets to be assets for experimental research prescribed in .

青色申告書を提出する法人（清算中のものを除く。）で中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関するの認定を受けたに規定する特定組合が、同日から平成九年三月三十一日までの間に、に規定する知識融合開発事業に関する計画において定められているに規定する試験研究の用に直接供する固定資産を取得し、又は製作した場合（その取得又は製作をするための費用を賦課し、当該賦課に基づいて納付された金額の全部又は一部に相当する金額をもってその納付された事業年度において取得又は製作をした場合に限る。）には、当該固定資産をに規定する試験研究用資産とみなして、の規定を適用する。

Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on the Carryforward Period of Losses

第三十二条（欠損金の繰越期間の特例に関する経過措置）

With regard to the amount of loss due to equipment disposal prescribed in of the Former Act pertaining to an approved business adaptation plan prescribed in for which the approval under (including the approval under ) was given before the Effective Date, the provisions of and remain in force. In this case, the phrase "March 31, 1995" in is deemed to be replaced with "December 31, 1995", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in with "財務省令" (Order of the Ministry of Finance, under its present Japanese name).

の承認（の承認を含む。）がされたものに係るに規定する設備廃棄による欠損金額については、及びの規定は、なおその効力を有する。この場合において、中「平成七年三月三十一日」とあるのは「平成七年十二月三十一日」と、中「大蔵省令」とあるのは「財務省令」とする。

Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Taxation Where Certain Public and Corporate Bonds, etc. Are Exchanged

第三十三条（特定の公社債等を交換した場合の課税の特例に関する経過措置）

The provisions of Article 67-5, paragraph (1) of the New Act (limited to the part relating to of the table in ) apply to corporation tax on exchanges prescribed in that a corporation makes on or after the Effective Date.

（の表のに係る部分に限る。）の規定は、法人が施行日以後にするに規定する交換に係る法人税について適用する。

Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Exclusion from Gross Profit of Dividends Received, etc.

第三十四条（受取配当等の益金不算入の特例に関する経過措置）

The provisions of Article 67-6 of the New Act apply to distributions of proceeds of specified stock investment trusts prescribed in that a corporation receives on or after the Effective Date.

の規定は、法人が施行日以後に支払を受けるに規定する特定株式投資信託の収益の分配について適用する。

Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on the Credit, etc. for Income Tax on Interest, Dividends, etc.

第三十五条（利子・配当等に係る所得税額の控除等の特例に関する経過措置）

The provisions of Article 68-2 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.

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。

Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第三十六条（相続税及び贈与税の特例に関する経過措置）

The provisions of Article 70-4 of the New Act apply to gift tax on a gift of farmland, etc. prescribed in (excluding a gift that takes effect upon the death of the donor; the same applies in the following paragraph) made on or after January 1, 1995.

の規定は、平成七年一月一日以後に行われるに規定する農地等の贈与（贈与者の死亡により効力を生ずる贈与を除く。次項において同じ。）に係る贈与税について適用する。

With regard to gift tax on a gift of farmland, etc. prescribed in of the Former Act (hereinafter referred to as "farmland, etc." in this Article) made before January 1, 1995, the provisions of remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in is deemed to be replaced with "財務省令" (Order of the Ministry of Finance).

平成七年一月一日前に行われたに規定する農地等（以下この条において「農地等」という。）の贈与に係る贈与税については、の規定は、なおその効力を有する。この場合において、中「大蔵省令」とあるのは、「財務省令」とする。

In the case where a donee prescribed in of the Former Act (hereinafter referred to as a "donee" in this Article) to whom the provisions of the main clause of , which remain in force pursuant to the provisions of the preceding paragraph, apply has, during the period from the Effective Date to March 31, 2002 and before the day of the death of the donor prescribed in , created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to farmland, etc. to which the provisions of of the Former Act apply, in favor of an agricultural production corporation prescribed in prior to the amendment by the provisions of that is specified by Cabinet Order, if a written notification of that creation has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that creation, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to and to that donee.

前項の規定によりなおその効力を有するものとされる本文の規定の適用を受けるに規定する受贈者（以下この条において「受贈者」という。）が施行日から平成十四年三月三十一日までの間で、かつ、に規定する贈与者の死亡の日前にの規定による改正前のに規定する農業生産法人で政令で定めるものに対しの規定の適用を受ける農地等につき政令で定めるところにより使用貸借による権利の設定をした場合において、当該設定をしたことについての届出書が、財務省令で定めるところにより、当該設定の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係るただし書及びの規定の適用については、当該設定は、なかったものとみなす。

In the case where a qualified farmland-owning corporation prescribed in that is specified by Cabinet Order (hereinafter referred to as a "specified qualified farmland-owning corporation" in this Article) and that has been granted a right based on a loan for use to which the provisions of the preceding paragraph apply is extinguished by merger or has carried out a company split, if the donee has, pursuant to the provisions of Order of the Ministry of Finance, submitted a written notification to the effect that the merging corporation prescribed in pertaining to that merger or the successor corporation in a company split prescribed in pertaining to that split has taken over all of that right based on a loan for use and falls under a specified qualified farmland-owning corporation, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that merger or that split, that merging corporation or that successor corporation in a company split is deemed to be a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of apply.

前項の規定の適用を受ける使用貸借による権利の設定を受けているに規定する農地所有適格法人で政令で定めるもの（以下この条において「特定農地所有適格法人」という。）が合併により消滅し、又は分割をした場合において、当該受贈者が、財務省令で定めるところにより、その合併に係るに規定する合併法人又はその分割に係るに規定する分割承継法人が当該使用貸借による権利の全部を引き継ぎ、かつ、特定農地所有適格法人に該当することについての届出書を当該合併又は当該分割の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出したときは、当該合併法人又は当該分割承継法人をの規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人とみなす。

With regard to the application of the provisions of and of the Former Act to a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply, in the case where, after that creation, the donee continues to have a specified qualified farmland-owning corporation use the farmland, etc. pertaining to that creation (including farmland prescribed in as applied by deeming the cultivation of crops to fall under cultivation pursuant to the provisions of ; the same applies hereinafter in this Article), the following provisions apply:

第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る農地等（の規定により農作物の栽培を耕作に該当するものとみなして適用するに規定する農地を含む。以下この条において同じ。）を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る及びの規定の適用については、次に定めるところによる。

in the case where the specified qualified farmland-owning corporation that has been granted a right based on a loan for use with regard to that farmland, etc. (hereinafter referred to as the "grantee" in this item and the following item) has made a transfer, etc. prescribed in of the Former Act of that right it holds (excluding, in the case where a superficies right referred to in has been created with regard to that farmland, etc., that creation when the grantee uses that farmland, etc. for cultivation (including the cultivation of crops deemed to fall under cultivation pursuant to the provisions of ) or the raising of livestock) or has converted that farmland, etc., or in the case where it has discontinued the agricultural management relating to that farmland, etc., the donee is deemed to have made that transfer, etc. or conversion, or that discontinuance, on the day on which the grantee made that transfer, etc. or conversion, or that discontinuance;

当該農地等につき使用貸借による権利の設定を受けている特定農地所有適格法人（以下この号及び次号において「被設定者」という。）がその有する当該権利のに規定する譲渡等（当該農地等につきの地上権の設定があった場合において当該被設定者が当該農地等を耕作（の規定により耕作に該当するものとみなされる農作物の栽培を含む。）又は養畜の用に供しているときにおける当該設定を除く。）若しくは当該農地等の転用をした場合又は当該農地等に係る農業経営の廃止をした場合には、当該譲渡等若しくは転用又は廃止をした日において当該受贈者が当該譲渡等若しくは転用又は廃止をしたものとみなす。

in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), notwithstanding the provisions of paragraph (3), a right based on a loan for use is deemed to have been created on the day on which the grantee ceased to so fall.

被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、第三項の規定にかかわらず、当該該当しないこととなった日において使用貸借による権利の設定をしたものとみなす。

In the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply has, with regard to all or part of the farmland, etc. pertaining to that creation, extinguished that right based on a loan for use in order to use the farmland, etc. as land temporarily used for roads, etc. prescribed in Article 70-4, paragraph (15) of the Act on Special Measures Concerning Taxation as amended by the provisions of (referred to as "land temporarily used for roads, etc." through paragraph (9)), and has lent it, for that use, based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right referred to in ; referred to as the "creation of a superficies right, etc." through paragraph (8)), when the donee has obtained the approval of the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation of creating, without delay after the arrival of the term relating to that lending (hereinafter referred to as the "lease term" in this paragraph), a right based on a loan for use in favor of a specified qualified farmland-owning corporation with regard to the farmland, etc. that had been used as that land temporarily used for roads, etc., then, with regard to the application of the provisions of paragraph (3), notwithstanding the provisions of the preceding paragraph, the following provisions apply:

第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が、当該設定に係る農地等の全部又は一部について、の規定による改正後のに規定する一時的道路用地等（第九項までにおいて「一時的道路用地等」という。）の用に供するために当該使用貸借による権利を消滅させ、かつ、当該用に供するために地上権、賃借権又は使用貸借による権利の設定（の地上権の設定を除く。第八項までにおいて「地上権等の設定」という。）に基づき貸付けを行った場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた農地等について特定農地所有適格法人に対し使用貸借による権利の設定を行う見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、前項の規定にかかわらず、次に定めるところによる。

the extinguishment of the right based on a loan for use and the creation of a superficies right, etc. pertaining to that approval are deemed not to have taken place;

当該承認に係る使用貸借による権利の消滅及び地上権等の設定は、なかったものとみなす。

in the case where the donee has not created a right based on a loan for use in favor of that specified qualified farmland-owning corporation with regard to all or part of the farmland, etc. that had been used as that land temporarily used for roads, etc. by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day.

当該受贈者が、当該貸付期限から二月を経過する日までに当該一時的道路用地等の用に供されていた農地等の全部又は一部について、当該特定農地所有適格法人に対し使用貸借による権利の設定を行っていない場合には、同日において地上権等の設定があったものとみなす。

The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to that farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).

前項の規定の適用を受ける受贈者は、同項の承認を受けた日の翌日から起算して毎一年を経過するごとの日までに、政令で定めるところにより、当該一時的道路用地等の用に供されている当該農地等に係る地上権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続貸付届出書」という。）を納税地の所轄税務署長に提出しなければならない。

In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to and of the Former Act apply on the assumption that a creation of a superficies right, etc. relating to the farmland, etc. used as land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director with jurisdiction over the place for tax payment finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continued lending has been submitted to the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order.

前項に規定する継続貸付届出書がその提出期限までに納税地の所轄税務署長に提出されなかった場合には、当該提出期限の翌日から二月を経過する日に当該継続貸付届出書に係る一時的道路用地等の用に供されている農地等に係る地上権等の設定があったものとして、ただし書及びの規定を適用する。ただし、当該継続貸付届出書が当該提出期限までに提出されなかった場合においても、納税地の所轄税務署長が当該提出期限内にその提出がなかったことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該継続貸付届出書が納税地の所轄税務署長に提出されたときは、この限りでない。

Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of of the Former Act in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (6) apply is farmland, etc. for urban farming prescribed in of the Former Act, and other necessary matters concerning the application of the provisions of paragraph (6), are specified by Cabinet Order.

前二項に定めるもののほか、第六項の規定の適用を受ける一時的道路用地等の用に供されている農地等がに規定する都市営農農地等である場合におけるの規定の適用に関する事項その他第六項の規定の適用に関し必要な事項は、政令で定める。

With regard to a donee who has submitted the written notification prescribed in paragraph (3), the provisions of of the Former Act apply by deeming the phrase "submission deadline" in to be replaced with "submission deadline (or, for a donee who has come to receive the application of the provisions of pursuant to the provisions of Article 36, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995; hereinafter referred to as the "1995 Amendment Act" in this paragraph), the day on which the donee submitted the written notification referred to in paragraph (3) of that Article)", the phrase "continuously under " to be replaced with "continuously under ", and the phrase "for a donee who has farmland, etc. for urban farming among the farmland, etc. to which the provisions of apply, a written notification stating that the donee seeks that application and matters concerning the agricultural management relating to that farmland, etc." to be replaced with "limited to one containing a statement of matters concerning the agricultural management of the grantee prescribed in Article 36, paragraph (5), item (i) of the Supplementary Provisions of the 1995 Amendment Act relating to the farmland, etc. to which the provisions of paragraph (3) of that Article apply, and the details of the facts showing that the grantee falls under a specified qualified farmland-owning corporation prescribed in paragraph (4) of that Article.", and the provisions of do not apply.

第三項に規定する届出書を提出した受贈者については、中「提出期限」とあるのは「提出期限（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。以下この項において「平成七年改正法」という。）附則第三十六条第十項の規定によりの規定の適用を受けることとなつた受贈者については、同条第三項の届出書を提出した日）」と、「引き続いて」とあるのは「引き続いて」と、「の規定の適用を受ける農地等のうちに都市営農農地等を有する受贈者については、その適用を受けたい旨及び当該農地等に係る農業経営に関する事項を記載した届出書」とあるのは「平成七年改正法附則第三十六条第三項の規定の適用を受ける農地等に係る同条第五項第一号に規定する被設定者の農業経営に関する事項及び当該被設定者が同条第四項に規定する特定農地所有適格法人に該当する事実の明細の記載があるものに限る。」としての規定を適用し、の規定は、適用しない。

Necessary matters concerning the application of the provisions of and of the Former Act to a donee to whom the provisions of apply and to whom the provisions of paragraph (3) have applied, in the case where, after creating a right based on a loan for use with regard to the farmland, etc., that donee continues to have a specified qualified farmland-owning corporation use that farmland, etc., are specified by Cabinet Order.

の規定の適用を受ける受贈者で第三項の規定の適用を受けたものが当該農地等につき使用貸借による権利の設定をした後当該農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る及びの規定の適用に関し必要な事項は、政令で定める。

The provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to a person to whom the provisions of the main clause of prior to the amendment by the , which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, or the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.

第三項から前項までの規定は、租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十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による改正前の租税特別措置法第七十条の四第一項本文又は租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。

With regard to inheritance tax pertaining to the written application referred to in of the Former Act for special payment in kind prescribed in that has been submitted within the period prescribed in , the provisions of remain in force.

に規定する期間内に提出されたに規定する特例物納に係るの申請書に係る相続税については、の規定は、なおその効力を有する。

Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on Land Value Tax

第三十七条（地価税の特例に関する経過措置）

The provisions of Article 71-10 of the New Act apply to land value tax on land, etc. prescribed in held by an individual or a corporation as of the taxable time in each year from 1995 onward.

の規定は、平成七年以後の各年の課税時期において個人又は法人が有するに規定する土地等に係る地価税について適用する。

The provisions of Article 71-13 of the New Act apply to land value tax on land, etc. listed in the items of held by an individual or a corporation as of the taxable time in each year from 1995 onward.

の規定は、平成七年以後の各年の課税時期において個人又は法人が有する各号に掲げる土地等に係る地価税について適用する。

Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Registration and License Tax

第三十八条（登録免許税の特例に関する経過措置）

With regard to registration and license tax on the registration of preservation of ownership of a house for residential use prescribed in of the Former Act that the Japan Workers' Housing Association newly built before the Effective Date, the provisions then in force continue to govern.

施行日前に日本勤労者住宅協会が新築したに規定する住宅用の家屋の所有権の保存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 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in , or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in made on or after January 1, 1996, and with regard to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in of the Former Act, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in made before that date, the provisions then in force continue to govern.

の規定は、平成八年一月一日以後に行われるに規定する贈与により取得するに規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税について適用し、同日前に行われたに規定する贈与により取得したに規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定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 prescribed in acquired through exchange and consolidation prescribed in carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in of the Former Act acquired through exchange and consolidation prescribed in carried out before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に行われるに規定する交換分合により取得する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、施行日前に行われたに規定する交換分合により取得した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 83, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of land to be used for a specified public construction project prescribed in carried out with a loan prescribed in received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land to be used for a specified public construction project prescribed in of the Former Act carried out with a loan prescribed in received before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後にに規定する貸付けを受けて行うに規定する特定の公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税について適用し、施行日前にに規定する貸付けを受けて行うに規定する特定の公共的建設事業の用に供する土地の所有権の保存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。

Supplementary Provisions, Article 39Transitional Measures Concerning Tax Exemption from Stamp Tax on Share Certificates Pertaining to Share Splits, etc.

第三十九条（株式分割等に係る株券の印紙税の非課税に関する経過措置）

The provisions of Article 91-2, paragraph (1), item (i) of the New Act apply to share certificates listed in item 4 of Appended Table 1 of the that are prepared on or after the Effective Date.

の規定は、施行日以後に作成するに掲げる株券について適用する。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Securities Transaction Tax

第四十条（有価証券取引税の特例に関する経過措置）

The provisions of Article 94-2 of the New Act apply to securities transaction tax on the transfer of beneficiary certificates and shares prescribed in in the case of an exchange prescribed in carried out on or after the Effective Date.

の規定は、施行日以後に行うに規定する交換の場合におけるに規定する受益証券及び株式の譲渡に係る有価証券取引税について適用する。

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