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 Article 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 Article 3-2 of the Act on Special Measures Concerning Taxation before the amendment (hereinafter referred to as the "Former Act") that were to be paid before the Effective Date.
新法第三条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同条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。）第三条の二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 paragraph (1) of that Article that are to be received on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. prescribed in Article 8-2, paragraph (1) of the Former Act that were to be received before the Effective Date.
新法第八条の二の規定は、施行日以後に支払を受けるべき同条第一項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旧法第八条の二第一項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 Article 8-5, paragraph (1) 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旧法第八条の五第一項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.
新法第九条の五の規定は、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 paragraph (6) of that Article) to income tax for 1995, 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)".
平成七年分の所得税に係る新法第十条（同条第六項に係る部分を除く。）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。
With regard to the application of the provisions of Article 10 of the New Act (limited to the part relating to paragraph (6) of that Article) to income tax for 1995, 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 (6) 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)".
平成七年分の所得税に係る新法第十条（同条第六項に係る部分に限る。）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、同条第六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 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 paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2, paragraph (1) of the Former Act that an individual acquired, manufactured or constructed before the Effective Date.
新法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧法第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
Supplementary Provisions, Article 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 paragraph (1) of that Article 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 Article 10-4, paragraph (1) of the Former Act that an individual acquired, manufactured or leased before the Effective Date.
新法第十条の四の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項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旧法第十条の四第一項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 Article 10-4, paragraph (15) of the Former Act that an individual prescribed in that paragraph acquired, manufactured or leased on or before December 31, 1994, the provisions of that paragraph through paragraph (20) of that Article remain in force. In this case, the phrase "paragraph (1) or (3), paragraph (1) of the following Article" in paragraph (15) of that Article 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 Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (hereinafter referred to as the '1995 New Act'), or Articles 10-2 through 10-4, Article 10-6, paragraph (1) of the 1995 New Act", the phrase "又は第十六条" (or Article 16) with "若しくは第十六条" (or Article 16, joining a smaller group of alternatives), the phrase "paragraph (1), item (i)" with "Article 10-4, paragraph (1), item (i) of the 1995 New Act", the phrase "that Act" with "the Income Tax Act", the phrase "Article 12-2, paragraph (1)" in item (ii) of that paragraph with "Article 12-2, paragraph (1) of the 1995 New Act", the phrase "paragraph (2)" in paragraph (16) of that Article with "Article 10-4, paragraph (2) of the 1995 New Act", the phrase "the main clause of paragraph (15)" with "the main clause of Article 10-4, paragraph (15) 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 9, paragraph (2) of the Supplementary Provisions of that Act", the phrase "paragraph (1) or (3), paragraph (1) of the following Article" in paragraph (17) of that Article with "the provisions of Article 10, paragraphs (2) through (4) of the 1995 New Act or Articles 10-2 through 10-4, Article 10-6, paragraph (1) of the 1995 New Act", the phrase "又は第十六条" (or Article 16) with "若しくは第十六条" (or Article 16, joining a smaller group of alternatives), the phrase "paragraph (3) with respect to business base strengthening equipment" with "paragraph (3) of that Article with respect to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the 1995 New Act (referred to as 'business base strengthening equipment' in the following paragraph)", the phrase "the provisions of paragraph (4) of the preceding Article or paragraph (4)" in paragraph (18) of that Article with "Article 10-3, paragraph (4) or Article 10-4, paragraph (4) of the 1995 New Act", the phrase "paragraph (3)" with "Article 10-4, paragraph (3) of the 1995 New Act", and the phrase "paragraph (5)" in paragraphs (19) and (20) of that Article with "Article 10-4, paragraph (5) of the 1995 New Act".
旧法第十条の四第十五項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同項各号に定める減価償却資産については、同項から同条第二十項までの規定は、なおその効力を有する。この場合において、同条第十五項中「第一項若しくは第三項、次条第一項」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）による改正後の租税特別措置法（以下「平成七年新法」という。）第十条第二項から第四項までの規定又は平成七年新法第十条の二から第十条の四まで、第十条の六第一項」と、「又は第十六条」とあるのは「若しくは第十六条」と、「第一項第一号」とあるのは「平成七年新法第十条の四第一項第一号」と、「同法」とあるのは「所得税法」と、同項第二号中「第十二条の二第一項」とあるのは「平成七年新法第十二条の二第一項」と、同条第十六項中「第二項」とあるのは「平成七年新法第十条の四第二項」と、「第十五項本文」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同法による改正前の租税特別措置法第十条の四第十五項本文」と、同条第十七項中「第一項若しくは第三項、次条第一項」とあるのは「平成七年新法第十条第二項から第四項までの規定又は平成七年新法第十条の二から第十条の四まで、第十条の六第一項」と、「又は第十六条」とあるのは「若しくは第十六条」と、「事業基盤強化設備につき第三項」とあるのは「平成七年新法第十条の四第一項に規定する事業基盤強化設備（次項において「事業基盤強化設備」という。）につき同条第三項」と、同条第十八項中「前条第四項の規定又は第四項」とあるのは「平成七年新法第十条の三第四項又は第十条の四第四項」と、「第三項」とあるのは「平成七年新法第十条の四第三項」と、同条第十九項及び第二十項中「第五項」とあるのは「平成七年新法第十条の四第五項」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 the preceding paragraph" in Article 10-4, paragraph (4) of the New Act is deemed to be replaced with "or advanced machinery, etc. prescribed in Article 10-4, paragraph (15) 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; hereinafter referred to as 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 the preceding paragraph or paragraph (17) of that Article", the phrase "under paragraph (3) or the preceding paragraph" in paragraph (5) of that Article with "or depreciable assets specified in the items of Article 10-4, paragraph (15) of the Act on Special Measures Concerning Taxation 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 paragraph (3) or the preceding paragraph or paragraph (17) or (18) of that Article", 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 Article 10-4, paragraph (15), (17) or (18) of the Act on Special Measures Concerning Taxation 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 paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (19) of that Article, 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 Article 16 and Article 10-4, paragraphs (15) and (17) of the Act on Special Measures Concerning Taxation 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新法第十条の四、第十条の五、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条の四第四項中「につき前項」とあるのは「又は租税特別措置法の一部を改正する法律（平成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租税特別措置法第十条の四第十五項に規定する高度化機械等につき前項又は同条第十七項」と、同条第五項中「につき第三項又は前項」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租税特別措置法第十条の四第十五項各号に定める減価償却資産につき第三項若しくは前項又は同条第十七項若しくは第十八項」と、新法第十条の五第一項、第三項、第四項及び第五項中「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租税特別措置法第十条の四第十五項、第十七項若しくは第十八項の規定又は同条第十九項において準用する前条第五項の規定の適用を受ける年分を除く。）」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「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租税特別措置法第十条の四第十五項及び第十七項」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 "Article 10-6, paragraph (1)" in paragraph (2) is deemed to be replaced with "Article 10-5, paragraph (1)", the phrase "Articles 10-4, 10-5, 28-3" in the preceding paragraph with "Articles 10-4, 28-3", 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 Article 10-4, paragraph (15), (17) or (18) of the Act on Special Measures Concerning Taxation 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 paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (19) of that Article, are applied)', and the phrase" with "and the phrase".