Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1996; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items:
この法律は、平成八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 the Table of Contents (limited to the part replacing "Article 87-3" with "Article 87-4"), the provisions amending Article 85, paragraph (1), and the provisions renumbering Article 87-3 in Chapter VI, Section 2 as Article 87-4 and adding one Article after Article 87-2, and the provisions of Article 23 of the Supplementary Provisions: October 1, 1996;
目次の改正規定（「第八十七条の三」を「第八十七条の四」に改める部分に限る。）、第八十五条第一項の改正規定及び第六章第二節中第八十七条の三を第八十七条の四とし、第八十七条の二の次に一条を加える改正規定並びに附則第二十三条の規定 平成八年十月一日
the provisions amending Articles 4-2 and 4-3, and the provisions of Article 3 of the Supplementary Provisions: the date on which the provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996) that add two Articles after Article 14 of the Workers' Property Accumulation Promotion Act come into effect;
第四条の二及び第四条の三の改正規定並びに附則第三条の規定 勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）中勤労者財産形成促進法第十四条の次に二条を加える改正規定の施行の日
the provisions amending Article 13-3, paragraph (1) (limited to the part replacing "in the case listed in item (ii), 30 percent" with "30 percent if those assets are the assets specified in item (ii), and 15 percent if they are the assets specified in item (iii) or (iv)." (limited to the part relating to item (iii) of that paragraph)), the provisions amending item (iii) of that paragraph, the provisions amending Article 46-3, paragraph (1) (limited to the part adding "(or 15 percent if those assets are the assets specified in item (ii) or (iii))" after "20 percent" (limited to the part relating to item (ii) of that paragraph)), and the provisions amending item (ii) of that paragraph, and the provisions of Article 7, paragraph (5) and Article 12, paragraph (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Assistance with Forestry Improvement Funds and the Act on Temporary Measures for Financing Forestry and Related Industry Promotion Funds (Act No. 46 of 1996) comes into effect;
第十三条の三第一項の改正規定（「第二号に掲げる場合には、百分の三十」を「当該資産が第二号に定める資産である場合には百分の三十とし、第三号又は第四号に定める資産である場合には百分の十五とする。」に改める部分（同項第三号に係る部分に限る。）に限る。）、同項第三号の改正規定、第四十六条の三第一項の改正規定（「百分の二十」の下に「（当該資産が第二号又は第三号に定める資産である場合には、百分の十五）」を加える部分（同項第二号に係る部分に限る。）に限る。）及び同項第二号の改正規定並びに附則第七条第五項及び第十二条第十項の規定 林業改善資金助成法及び林業等振興資金融通暫定措置法の一部を改正する法律（平成八年法律第四十六号）の施行の日
the provisions amending Article 13-3, paragraph (1) (limited to the part replacing "in the case listed in item (ii), 30 percent" with "30 percent if those assets are the assets specified in item (ii), and 15 percent if they are the assets specified in item (iii) or (iv)." (limited to the part relating to item (iv) of that paragraph)), the provisions adding one item to that paragraph, the provisions amending Article 46-3, paragraph (1) (limited to the part adding "(or 15 percent if those assets are the assets specified in item (ii) or (iii))" after "20 percent" (limited to the part relating to item (iii) of that paragraph)), and the provisions adding one item to that paragraph: the date on which the Act concerning the Security of Forestry Work Force (Act No. 45 of 1996) comes into effect;
the provisions amending Article 14, paragraph (3), item (v), the provisions amending Article 47, paragraph (3), item (v), and the provisions amending Article 62-2, paragraph (3), item (ii), (e), and the provisions of Article 7, paragraph (9), Article 12, paragraph (14) and Article 14 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas (Act No. 16 of 1996) comes into effect;
the provisions adding one item to Article 14, paragraph (3), the provisions amending Article 34-2, paragraph (2), item (i) (limited to the part replacing "item (vii)" with "item (viii)"), the provisions renumbering item (xxi) of that paragraph as item (xxii) of that paragraph and item (xx) of that paragraph as item (xxi) of that paragraph, the provisions renumbering item (xix) of that paragraph as item (xx) of that paragraph, moving down items (vii) through (xviii) of that paragraph by one item each, and adding one item after item (vi) of that paragraph, the provisions amending Article 34-3, paragraph (2), the provisions amending the part of Article 37, paragraph (1) other than the table (limited to the part replacing "item (xvii)" with "item (xviii)" and the part replacing "item (xxi)" with "item (xxii)", "item (xviii)" with "item (xix)", and "item (xix)" with "item (xx)"), the provisions renumbering item (xxi) in the table of that paragraph as item (xxii), item (xx) as item (xxi), and item (xix) as item (xx), the provisions renumbering item (xviii) of that table as item (xix) of that table, the provisions renumbering item (xvii) in that table as item (xviii) and adding one item after item (xvi), the provisions amending paragraph (3) of that Article (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions amending Article 37-3, paragraph (2), item (i), the provisions amending Article 37-4 (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions amending the table in Article 37-5, paragraph (2) (limited to the part replacing "item (xvii)" with "item (xviii)"), the provisions adding one item to Article 47, paragraph (3), the provisions amending Article 65-4, paragraph (1), item (i) (limited to the part replacing "item (vii)" with "item (viii)"), the provisions renumbering item (xxi) of that paragraph as item (xxii) of that paragraph and item (xx) of that paragraph as item (xxi) of that paragraph, the provisions renumbering item (xix) of that paragraph as item (xx) of that paragraph, moving down items (vii) through (xviii) of that paragraph by one item each, and adding one item after item (vi) of that paragraph, the provisions amending Article 65-5, paragraph (1), the provisions amending the part of Article 65-7, paragraph (1) other than the table (limited to the part replacing "item (xviii)" with "item (xix)" and the part replacing "item (xxii)" with "item (xxiii)", "item (xix)" with "item (xx)", and "item (xx)" with "item (xxi)"), the provisions renumbering item (xxii) in the table of that paragraph as item (xxiii) and item (xxi) as item (xxii), the provisions renumbering item (xx) of that table as item (xxi) of that table, the provisions renumbering item (xix) of that table as item (xx) of that table, the provisions renumbering item (xviii) in that table as item (xix) and adding one item after item (xvii), the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) (limited to the part replacing "item (xviii)" with "item (xix)" and the part replacing "item (xix)" with "item (xx)" and "item (xx)" with "item (xxi)"), the provisions amending Article 65-9 (limited to the part replacing "item (xviii)" with "item (xix)"), and the provisions adding two Articles after Article 83-2 (limited to the part relating to Article 83-4), and the provisions of Article 7, paragraph (10), Article 9, paragraphs (4) and (7), Article 12, paragraph (15), and Article 16, paragraphs (2) and (5) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. (Act No. 48 of 1996) comes into effect;
第十四条第三項に一号を加える改正規定、第三十四条の二第二項第一号の改正規定（「第七号」を「第八号」に改める部分に限る。）、同項第二十一号を同項第二十二号とし、同項第二十号を同項第二十一号とする改正規定、同項第十九号を同項第二十号とし、同項第七号から第十八号までを一号ずつ繰り下げ、同項第六号の次に一号を加える改正規定、第三十四条の三第二項の改正規定、第三十七条第一項の表以外の部分の改正規定（「第十七号」を「第十八号」に改める部分及び「第二十一号」を「第二十二号」に、「第十八号」を「第十九号」に、「第十九号」を「第二十号」に改める部分に限る。）、同項の表中第二十一号を第二十二号とし、第二十号を第二十一号とし、第十九号を第二十号とする改正規定、同表の第十八号を同表の第十九号とする改正規定、同表中第十七号を第十八号とし、第十六号の次に一号を加える改正規定、同条第三項の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、同条第四項の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、第三十七条の三第二項第一号の改正規定、第三十七条の四の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、第三十七条の五第二項の表の改正規定（「第十七号」を「第十八号」に改める部分に限る。）、第四十七条第三項に一号を加える改正規定、第六十五条の四第一項第一号の改正規定（「第七号」を「第八号」に改める部分に限る。）、同項第二十一号を同項第二十二号とし、同項第二十号を同項第二十一号とする改正規定、同項第十九号を同項第二十号とし、同項第七号から第十八号までを一号ずつ繰り下げ、同項第六号の次に一号を加える改正規定、第六十五条の五第一項の改正規定、第六十五条の七第一項の表以外の部分の改正規定（「第十八号」を「第十九号」に改める部分及び「第二十二号」を「第二十三号」に、「第十九号」を「第二十号」に、「第二十号」を「第二十一号」に改める部分に限る。）、同項の表中第二十二号を第二十三号とし、第二十一号を第二十二号とする改正規定、同表の第二十号を同表の第二十一号とする改正規定、同表の第十九号を同表の第二十号とする改正規定、同表中第十八号を第十九号とし、第十七号の次に一号を加える改正規定、同条第十項第二号の改正規定、第六十五条の八第一項の改正規定（「第十八号」を「第十九号」に改める部分及び「第十九号」を「第二十号」に、「第二十号」を「第二十一号」に改める部分に限る。）、第六十五条の九の改正規定（「第十八号」を「第十九号」に改める部分に限る。）及び第八十三条の二の次に二条を加える改正規定（第八十三条の四に係る部分に限る。）並びに附則第七条第十項、第九条第四項及び第七項、第十二条第十五項並びに第十六条第二項及び第五項の規定 幹線道路の沿道の整備に関する法律等の一部を改正する法律（平成八年法律第四十八号）の施行の日
the provisions amending Articles 29-3 through 29-5 (limited to the part relating to Article 29-3, paragraph (2)): the date on which the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996) comes into effect;
第二十九条の三から第二十九条の五までの改正規定（第二十九条の三第二項に係る部分に限る。） 勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）の施行の日
the provisions amending Article 31-2, paragraph (1) (limited to the part replacing "15 percent of the taxable long-term capital gains pertaining to that transfer" with "the amount specified in the following items according to the categories of cases listed in those items"), the provisions adding items to that paragraph, the provisions renumbering Article 34, paragraph (5) as paragraph (6) of that Article and paragraph (4) of that Article as paragraph (5) of that Article, the provisions amending paragraph (3) of that Article (excluding the part replacing "添附" (attach, written in older characters) with "添付" (attach)), the provisions renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after paragraph (2) of that Article, the provisions amending Article 34-2, paragraphs (3) and (4), the provisions renumbering Article 65-3, paragraph (5) as paragraph (6) of that Article, paragraph (4) of that Article as paragraph (5) of that Article, and paragraph (3) of that Article as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article (excluding the part replacing "添附" (attach, written in older characters) with "添付" (attach)), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 65-4, paragraphs (2) and (3), and the provisions amending Article 65-5, paragraph (3), and the provisions of Article 9, paragraphs (2), (3) and (5) and Article 16, paragraphs (1) and (3) of the Supplementary Provisions: January 1, 1997;
第三十一条の二第一項の改正規定（「当該譲渡に係る課税長期譲渡所得金額の百分の十五」を「次の各号に掲げる場合の区分に応じ当該各号に定める金額」に改める部分に限る。）、同項に各号を加える改正規定、第三十四条第五項を同条第六項とし、同条第四項を同条第五項とする改正規定、同条第三項の改正規定（「添附」を「添付」に改める部分を除く。）、同項を同条第四項とし、同条第二項の次に一項を加える改正規定、第三十四条の二第三項及び第四項の改正規定、第六十五条の三第五項を同条第六項とし、同条第四項を同条第五項とし、同条第三項を同条第四項とする改正規定、同条第二項の改正規定（「添附」を「添付」に改める部分を除く。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、第六十五条の四第二項及び第三項の改正規定並びに第六十五条の五第三項の改正規定並びに附則第九条第二項、第三項及び第五項並びに第十六条第一項及び第三項の規定 平成九年一月一日
the provisions amending Article 57-7, the provisions amending the heading of Article 82, the provisions amending that Article (limited to the part deleting "(Act No. 53 of 1984)"), the provisions amending item (ii) of that Article, and the provisions adding one paragraph to that Article, and the provisions of Article 13, paragraph (11) of the Supplementary Provisions: the date on which the Act Partially Amending the Kansai International Airport Company, Ltd. Act (Act No. 36 of 1996) comes into effect;
第五十七条の七の改正規定、第八十二条の見出しの改正規定、同条の改正規定（「（昭和五十九年法律第五十三号）」を削る部分に限る。）、同条第二号の改正規定及び同条に一項を加える改正規定並びに附則第十三条第十一項の規定 関西国際空港株式会社法の一部を改正する法律（平成八年法律第三十六号）の施行の日
the provisions adding two paragraphs to Article 79: the date on which the Act Partially Amending the Marine Transportation Act (Act No. 99 of 1996) comes into effect;
第七十九条に二項を加える改正規定 海上運送法の一部を改正する法律（平成八年法律第九十九号）の施行の日
the provisions amending Article 90-9, paragraph (1), item (i), (a), and the provisions of Article 24 of the Supplementary Provisions: May 1, 1996.
第九十条の九第一項第一号イの改正規定及び附則第二十四条の規定 平成八年五月一日
Supplementary Provisions, Article 2Principle of 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）
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 1996 and subsequent years, except as otherwise provided, and with regard to income tax for 1995 and prior years, the provisions then in force continue to govern.
改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成八年分以後の所得税について適用し、平成七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 Tax Exemption for Interest Income, etc. on Workers' Property Accumulation Housing Savings and Workers' Property Accumulation Pension Savings
第三条（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置）
In the case where a worker prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) has submitted an application to exempt asset-building housing savings from taxation prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") or a statement of tax-exempt asset-building housing savings prescribed in paragraph (4) of that Article (including the return referred to in paragraph (5) of that Article) via the place of employment prescribed in paragraph (1) of that Article, if, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, the specified wage payer prescribed in Article 4-2, paragraph (1) of the New Act pertaining to that worker has entrusted the administrative affairs pertaining to the workers' property accumulation housing savings contract prescribed in that paragraph to an administrative agent organization prescribed in that paragraph, the provisions of that Article apply by deeming that worker to have submitted that application to exempt asset-building housing savings from taxation or that statement of tax-exempt asset-building housing savings, at the time of its submission, via the place of employment, etc. prescribed in that paragraph.
勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号に規定する勤労者が、改正前の租税特別措置法（以下「旧法」という。）第四条の二第一項に規定する財産形成非課税住宅貯蓄申込書又は同条第四項に規定する財産形成非課税住宅貯蓄申告書（同条第五項の申告書を含む。）を、同条第一項に規定する勤務先を経由して提出している場合において、附則第一条第二号に定める日以後に当該勤労者に係る新法第四条の二第一項に規定する特定賃金支払者が同項に規定する事務代行団体に同項に規定する勤労者財産形成住宅貯蓄契約に係る事務を委託したときは、当該勤労者が当該財産形成非課税住宅貯蓄申込書又は当該財産形成非課税住宅貯蓄申告書をその提出の時において同項に規定する勤務先等を経由して提出したものとみなして、同条の規定を適用する。
In the case where a worker prescribed in the preceding paragraph has submitted an application to exempt asset-building pension savings from taxation prescribed in Article 4-3, paragraph (1) of the Former Act or a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of that Article (including the return referred to in paragraph (5) of that Article) via the place of employment prescribed in paragraph (1) of that Article, if, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, the specified wage payer prescribed in Article 4-3, paragraph (1) of the New Act pertaining to that worker has entrusted the administrative affairs pertaining to the workers' property accumulation pension savings contract prescribed in that paragraph to an administrative agent organization prescribed in that paragraph, the provisions of that Article apply by deeming that worker to have submitted that application to exempt asset-building pension savings from taxation or that statement of tax-exempt asset-building pension savings, at the time of its submission, via the place of employment, etc. prescribed in that paragraph.
前項に規定する勤労者が、旧法第四条の三第一項に規定する財産形成非課税年金貯蓄申込書又は同条第四項に規定する財産形成非課税年金貯蓄申告書（同条第五項の申告書を含む。）を、同条第一項に規定する勤務先を経由して提出している場合において、附則第一条第二号に定める日以後に当該勤労者に係る新法第四条の三第一項に規定する特定賃金支払者が同項に規定する事務代行団体に同項に規定する勤労者財産形成年金貯蓄契約に係る事務を委託したときは、当該勤労者が当該財産形成非課税年金貯蓄申込書又は当該財産形成非課税年金貯蓄申告書をその提出の時において同項に規定する勤務先等を経由して提出したものとみなして、同条の規定を適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption for Deemed Dividends Pertaining to Incorporation of Profits, etc. into Capital Until Minimum Stated Capital Is Met
第四条（最低資本金を満たすまでの利益等の資本組入れに係るみなし配当の非課税に関する経過措置）
With regard to the amount incorporated into capital in the case where a stock company prescribed in Article 9-3, paragraph (1) of the Former Act has, before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), incorporated all or part of the profits or reserves prescribed in that paragraph into its capital, the provisions then in force continue to govern.
旧法第九条の三第一項に規定する株式会社がこの法律の施行の日（以下「施行日」という。）前に同項に規定する利益又は準備金の全部又は一部を資本に組み入れた場合における当該資本に組み入れた金額については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption for Dividends of Profits Appropriated to Payment for Contributions for a Capital Increase of a Limited Company Until Minimum Stated Capital Is Met
第五条（有限会社の最低資本金を満たすまでの資本増加に係る出資の払込みに充てる利益の配当の非課税に関する経過措置）
With regard to the amount of dividends of profits appropriated to payment for contributions in the case where a member of a limited company prescribed in Article 9-4, paragraph (1) of the Former Act has, before the Effective Date, appropriated all or part of the dividends of profits prescribed in that paragraph to be received from that limited company to the payment for contributions pertaining to the increase of capital of that limited company prescribed in that paragraph, the provisions then in force continue to govern.
旧法第九条の四第一項に規定する有限会社の社員が、施行日前に、当該有限会社から支払を受けるべき同項に規定する利益の配当の全部又は一部を当該有限会社の同項に規定する資本の増加に係る出資の払込みに充てた場合における当該出資の払込みに充てた利益の配当の金額については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第六条（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 with regard to 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, the provisions then in force continue to govern.
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。