Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1997; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成九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 of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-3 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-8 and 90-9)" with "/Section 3-3 Special Provisions of the Aviation Fuel Tax Act (Article 90-8)/Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-9 and 90-10)/"), the provisions amending Article 1 of that Act, the provisions renumbering Article 2, paragraph (3), item (vi) of that Act as item (vii) of that paragraph and adding one item after item (v) of that paragraph, the provisions renumbering Article 90-9 of that Act as Article 90-10 of that Act and Article 90-8 of that Act as Article 90-9 of that Act, and the provisions renumbering Chapter VI, Section 3-3 of that Act as Section 3-4 of that Chapter and adding one Section after Section 3-2 of that Chapter, as well as the provisions of Article 21 of the Supplementary Provisions: July 1, 1997;
第一条中租税特別措置法の目次の改正規定（「第三節の三 自動車重量税法の特例（第九十条の八・第九十条の九）」を「／第三節の三 航空機燃料税法の特例（第九十条の八）／第三節の四 自動車重量税法の特例（第九十条の九・第九十条の十）／」に改める部分に限る。）、同法第一条の改正規定、同法第二条第三項第六号を同項第七号とし、同項第五号の次に一号を加える改正規定、同法第九十条の九を同法第九十条の十とし、同法第九十条の八を同法第九十条の九とする改正規定及び同法第六章第三節の三を同章第三節の四とし、同章第三節の二の次に一節を加える改正規定並びに附則第二十一条の規定 平成九年七月一日
the provisions of Article 1 amending Article 10-4, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending the heading of Article 11-3 of that Act, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article, 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 18, paragraph (1), item (v) of that Act, the provisions amending Article 42-7, paragraph (1), item (iv) of that Act (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending Article 44-4, paragraph (3) of that Act, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article (limited to the part replacing "the preceding paragraph" with "the preceding two paragraphs"), 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 52, paragraph (1), item (v) of that Act, and the provisions amending Article 66-10, paragraph (1), item (v) of that Act: the date on which the Act on Temporary Measures for the Revitalization of Specified Industrial Agglomerations (Act No. 28 of 1997) comes into effect;
第一条中租税特別措置法第十条の四第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第十一条の三の見出しの改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定、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、同法第十八条第一項第五号の改正規定、同法第四十二条の七第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第四十四条の四第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定（「前項」を「前二項」に改める部分に限る。）、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、同法第五十二条第一項第五号の改正規定及び同法第六十六条の十第一項第五号の改正規定 特定産業集積の活性化に関する臨時措置法（平成九年法律第二十八号）の施行の日
the provisions of Article 1 amending Article 29-2, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act Partially Amending the Act on Facilitation of the Implementation of Specified Telecommunications and Broadcasting Development Projects (Act No. 36 of 1997) comes into effect;
第一条中租税特別措置法第二十九条の二第一項の改正規定 特定通信・放送開発事業実施円滑化法の一部を改正する法律（平成九年法律第三十六号）の施行の日
the provisions of Article 1 amending Article 34-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending the part of Article 37, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxii) of the table in that paragraph as item (xxiii) and moving down items (xix) through (xxi) by one item each, the provisions renumbering item (xviii) of that table as item (xix) of that table and adding one item after item (xvii) of that table, the provisions amending paragraphs (3) and (4) of that Article (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 37-3, paragraph (2), item (i) of that Act, the provisions amending Article 37-4 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the table in Article 37-5, paragraph (2) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-4, paragraph (1), item (i) of that Act, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending Article 65-4, paragraph (2) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending the part of Article 65-7, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxiii) of the table in that paragraph as item (xxiv) and moving down items (xx) through (xxii) by one item each, the provisions renumbering item (xix) of that table as item (xx) of that table and adding one item after item (xviii) of that table, the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-9 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the heading of Article 83-4 of that Act and the provisions adding one paragraph to that Article, as well as the provisions of Article 7, paragraphs (2) and (3) and Article 16, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) comes into effect;
第一条中租税特別措置法第三十四条の二第二項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同条第三項の改正規定、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十二号を第二十三号とし、第十九号から第二十一号までを一号ずつ繰り下げる改正規定、同表の第十八号を同表の第十九号とし、同表の第十七号の次に一号を加える改正規定、同条第三項及び第四項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の三第二項第一号の改正規定、同法第三十七条の四の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の五第二項の表の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の四第一項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同法第六十五条の四第二項の改正規定、同法第六十五条の五第一項の改正規定、同法第六十五条の七第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十三号を第二十四号とし、第二十号から第二十二号までを一号ずつ繰り下げる改正規定、同表の第十九号を同表の第二十号とし、同表の第十八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、同法第六十五条の八第一項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の九の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第八十三条の四の見出しの改正規定並びに同条に一項を加える改正規定並びに附則第七条第二項及び第三項並びに第十六条第二項及び第三項の規定 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）の施行の日
the provisions of Article 1 amending Article 37-10, paragraph (3), items (iv) and (vi) of the Act on Special Measures Concerning Taxation, the provisions renumbering Article 37-15 of that Act as Article 37-16 of that Act and Article 37-14 of that Act as Article 37-15 of that Act, the provisions amending Article 37-13, paragraph (3) of that Act, and the provisions renumbering that Article as Article 37-14 of that Act and adding one Article after Article 37-12 of that Act, as well as the provisions of Article 8 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises (Act No. 46 of 1997) comes into effect;
第一条中租税特別措置法第三十七条の十第三項第四号及び第六号の改正規定、同法第三十七条の十五を同法第三十七条の十六とし、同法第三十七条の十四を同法第三十七条の十五とする改正規定、同法第三十七条の十三第三項の改正規定並びに同条を同法第三十七条の十四とし、同法第三十七条の十二の次に一条を加える改正規定並びに附則第八条の規定 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一部を改正する法律（平成九年法律第四十六号）の施行の日
the provisions of Article 20 of the Supplementary Provisions: the date on which the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997) comes into effect.
附則第二十条の規定 酒税法の一部を改正する法律（平成九年法律第二十一号）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 by Article 1 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 1997 and subsequent years, and with regard to income tax for 1996 and earlier years, the provisions then in force continue to govern.
第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」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、平成九年分以後の所得税について適用し、平成八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 Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第三条（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 on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十条の四の規定は、個人がこの法律の施行の日（以下「施行日」という。）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第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）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。
Supplementary Provisions, Article 4Transitional Measures Concerning Depreciation by Individuals
第四条（個人の減価償却に関する経過措置）
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十一条の五第一項の規定は、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。）をする同項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等をした旧租税特別措置法第十一条の五第一項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 on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
The provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciable assets specified in the items of that paragraph that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtains, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to the depreciable assets specified in the items of Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtained, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern.
新租税特別措置法第十三条の二第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産について適用し、施行日前に旧租税特別措置法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各号に定める減価償却資産については、なお従前の例による。
With regard to the buildings listed in Article 14, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第三項第二号及び第五号に掲げる建築物については、なお従前の例による。
With regard to specified depreciable assets prescribed in Article 17 of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 5Transitional Measures Concerning Reserves of Individuals
第五条（個人の準備金に関する経過措置）
With regard to the reserve for domestic market development for imported products referred to in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph set aside, or sets aside, in each year of 1997 and earlier years, the provisions of that Article remain in force.
旧租税特別措置法第二十条第一項に規定する個人が平成九年以前の各年において積み立てた、又は積み立てる同項の輸入製品国内市場開拓準備金については、同条の規定は、なおその効力を有する。
The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to an individual's revenue on or after the Effective Date pertaining to the database prescribed in the right-hand column of that item, and with regard to an individual's revenue before the Effective Date pertaining to the database prescribed in the right-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第二十条の二第一項（同項の表の第二号に係る部分に限る。）の規定は、個人の同号の下欄に規定するデータベースに係る施行日以後の収入金額について適用し、個人の旧租税特別措置法第二十条の二第一項の表の第二号の下欄に規定するデータベースに係る施行日前の収入金額については、なお従前の例による。
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 20-4 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
旧租税特別措置法第二十条の四第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第二十条の四の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
第六条（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）
The provisions of Article 21 of the New Act on Special Measures Concerning Taxation apply to an individual's revenue on or after the Effective Date from the transactions listed in the items of paragraph (2) of that Article, and with regard to an individual's revenue before the Effective Date from the transactions listed in the items of Article 21, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 21, paragraph (1) of the New Act on Special Measures Concerning Taxation concerning income tax for 1997, the phrase "25 percent" in that paragraph is deemed to be replaced with "30 percent".
新租税特別措置法第二十一条の規定は、個人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、個人の旧租税特別措置法第二十一条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。この場合において、平成九年分の所得税に係る新租税特別措置法第二十一条第一項の規定の適用については、同項中「百分の二十五」とあるのは、「百分の三十」とする。