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 paragraph (3), item (vi) of that Article) apply to transfers of shares, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
新法第三十七条の十（同条第三項第六号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する株式等の譲渡について適用する。
Supplementary Provisions, Article 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 paragraph (1), item (i) of that Article 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 Article 37-13, paragraph (1), item (i) of the Former Act that an individual made before the Effective Date.
新法第三十七条の十三第一項第一号及び第二項第一号の規定は、個人が施行日以後に行う同条第一項第一号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旧法第三十七条の十三第一項第一号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 item (ii) of the table in that paragraph) apply to exchanges prescribed in that paragraph that an individual makes on or after the Effective Date.
新法第三十七条の十三第三項（同項の表の第二号に係る部分に限る。）の規定は、個人が施行日以後に行う同項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 Article 38, paragraph (1) of the Former Act in the case where an emigrant prescribed in that paragraph (limited to one emigrating based on a plan under that paragraph prepared before the Effective Date) comes to have neither a domicile nor a residence in Japan by March 31, 1998, the provisions of that Article remain in force. In this case, the phrase "Article 33-4" in that paragraph is deemed to be replaced with "Article 33-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) (hereinafter referred to as the '1998 New Act')", the phrase "Article 31 or" with "Article 31 of the 1998 New Act (including where applied pursuant to the provisions of Article 31-2 or 31-3 of the 1998 New Act) or", the phrase "Article 31, paragraph (4)" with "Article 31, paragraph (4) of the 1998 New Act", the phrase "Article 32, paragraph (1), item (i)" with "Article 32, paragraph (1), item (i) of the 1998 New Act", the phrase "Article 33-5, paragraph (3)" in paragraph (7) of that Article with "Article 33-5, paragraph (3) of the 1998 New Act", the phrase "Article 38, paragraph (5)" with "Article 38, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "Article 33-5, paragraph (1)" with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation".
旧法第三十八条第一項に規定する海外移住者（施行日前に作成された同項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同項に規定する資産の譲渡については、同条の規定は、なおその効力を有する。この場合において、同項中「第三十三条の四」とあるのは「租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正後の租税特別措置法（以下「平成十年新法」という。）第三十三条の四」と、「第三十一条若しくは」とあるのは「平成十年新法第三十一条（平成十年新法第三十一条の二又は第三十一条の三の規定により適用される場合を含む。）若しくは」と、「第三十一条第四項」とあるのは「平成十年新法第三十一条第四項」と、「第三十二条第一項第一号」とあるのは「平成十年新法第三十二条第一項第一号」と、同条第七項中「第三十三条の五第三項」とあるのは「平成十年新法第三十三条の五第三項」と、「第三十八条第五項」とあるのは「租税特別措置法の一部を改正する法律（平成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同法による改正前の租税特別措置法第三十八条第五項」と、「第三十三条の五第一項」とあるのは「租税特別措置法第三十三条の五第一項」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 that paragraph, and the provisions then in force continue to govern cases where a resident used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension, rebuilding, etc. had been carried out, as the resident's residence as provided in that paragraph before that date.
新法第四十一条及び第四十一条の二の規定は、居住者が平成七年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。以下この条において同じ。）を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
Supplementary Provisions, Article 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 Article 41-6, paragraph (1) of the Former Act in the case where an individual has, on or before December 31, 1995, contributed forested land prescribed in that paragraph for the incorporation of a corporation, the provisions of that Article remain in force. In this case, the phrase "December 31, 1996" in that paragraph 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旧法第四十一条の六第一項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同項の規定による納期限の延長については、同条の規定は、なおその効力を有する。この場合において、同項中「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 paragraph (1) of that Article in which a placement prescribed in that paragraph is made on or after the Effective Date.
新法第四十一条の九の規定は、施行日以後に同条第一項に規定する預入等をする同項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 paragraph (1) of that Article that a tax-exempt entertainment corporation, etc. prescribed in that paragraph is to receive on or after the Effective Date.
新法第四十二条第三項の規定は、同条第一項に規定する免税芸能法人等が施行日以後に支払を受けるべき同項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.
新法第四十二条の二（所得税法第百八十条第一項に係る部分に限る。）の規定は、新法第四十二条の二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新法第四十二条の二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.
新法第四十二条の二（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 Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Article 12 or Article 18 of the Supplementary Provisions apply, the phrase "provisions and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act 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済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「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 Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 18 of the Supplementary Provisions apply, the phrase "provisions" in paragraph (2) of that Article 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 "item (ii) of that Article" 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所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「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、「同条第二号」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 Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); 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.
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 paragraph (7) of that Article) 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 that Article 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 paragraph (2) of that Article 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 paragraph (3) of that Article with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" in paragraph (4) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
新法第四十二条の四（同条第七項に係る部分を除く。）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同条の規定の適用については、同条第二項中「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、同条第三項中「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、同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「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 paragraph (7) of that Article) 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 that Article in a business year of a corporation beginning before April 1, 1995 and ending on or after the date on which that Act comes into effect, the phrase "5 percent" in paragraph (2) of that Article as applied with the replacement of terms under that paragraph 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 paragraph (4) of that Article as applied with the replacement of terms under paragraph (7) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
新法第四十二条の四（同条第七項に係る部分に限る。）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、同法の施行の日以後に終了する事業年度における同条の規定の適用については、同項において読み替えて適用する同条第二項中「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、同条第七項において読み替えて適用する同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「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 paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.
新法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。