Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第七条（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 34-2, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
新租税特別措置法第三十四条の二第二項第二号の規定は、個人が平成九年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項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 34-2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect.
新租税特別措置法第三十四条の二第二項第八号の規定は、個人が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の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xviii) of the table in paragraph (1) of that Article) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect, and that individual acquires assets listed in the right-hand column of that item on or after that date.
新租税特別措置法第三十七条（同条第一項の表の第十八号に係る部分に限る。）の規定は、個人が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の施行の日以後に同号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同号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。
Supplementary Provisions, Article 8Transitional Measures Concerning Deduction for Carryover, etc. of Capital Losses on Shares Issued by Specified Small and Medium Sized Companies
第八条（特定中小会社が発行した株式に係る譲渡損失の繰越控除等に関する経過措置）
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to the amount specified by Cabinet Order as the amount of losses prescribed in paragraph (1) of that Article pertaining to specified shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan acquires through payment on or after 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 comes into effect, and to the amount of capital losses pertaining to specified shares prescribed in paragraph (4) of that Article.
新租税特別措置法第三十七条の十三の規定は、居住者又は国内に恒久的施設を有する非居住者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一部を改正する法律の施行の日以後に払込みにより取得をする同条第一項に規定する特定株式に係る同項に規定する損失の金額として政令で定める金額及び同条第四項に規定する特定株式に係る譲渡損失の金額について適用する。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Income of Residents Pertaining to Specified Foreign Subsidiaries, etc.
第九条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十条の四第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Income Tax Credit Where a Dwelling Is Acquired, etc.
第十条（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）
In the case where a resident put a dwelling house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), to use as the resident's own residence on or before December 31, 1996 as specified in that paragraph, the provisions then in force continue to govern.
居住者が、平成八年十二月三十一日以前に旧租税特別措置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。）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。
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 41 of the Former Act on Special Measures Concerning Taxation and Article 41-2 of the Former Act on Special Measures Concerning Taxation pertaining to the acquisition, etc. of a dwelling prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "20 million yen" in Article 41, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "20 million yen (or, if there is an amount of borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (hereinafter referred to as "new borrowings, etc." in this paragraph and the following paragraph), the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "20 million yen" in item (ii) of that paragraph is deemed to be replaced with "20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "amount is 10 million yen" is deemed to be replaced with "amount is 10 million yen (or, if the amount of those new borrowings, etc. exceeds 20 million yen, the remaining amount obtained by deducting the amount of those new borrowings, etc. (or 30 million yen, if that amount exceeds 30 million yen) from 30 million yen; the same applies hereinafter in this item)", the phrase "200,000 yen" is deemed to be replaced with "the amount equivalent to 1 percent of 20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", and the phrase "total amount is 10 million yen" in paragraph (3) of that Article is deemed to be replaced with "total amount is 10 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 10 million yen, if that amount exceeds 10 million yen) from 10 million yen; the same applies hereinafter in this paragraph)".
前項の場合において、新租税特別措置法第四十一条第一項の規定の適用がある場合における旧租税特別措置法第四十一条第一項に規定する住宅の取得等に係る同条及び旧租税特別措置法第四十一条の二の規定の適用については、旧租税特別措置法第四十一条第二項第一号中「二千万円」とあるのは「二千万円（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（以下この項及び次項において「新借入金等」という。）の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、同項第二号中「二千万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、「金額が千万円」とあるのは「金額が千万円（当該新借入金等の金額が二千万円を超える場合には、三千万円から当該新借入金等の金額（当該金額が三千万円を超えるときは、三千万円）を控除した残額。以下この号において同じ。）」と、「二十万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）の一パーセントに相当する金額」と、同条第三項中「合計額が千万円」とあるのは「合計額が千万円（新借入金等の金額を有するときは、千万円から新借入金等の金額（当該金額が千万円を超えるときは、千万円）を控除した残額。以下この項において同じ。）」とする。
Supplementary Provisions, Article 10-2Adjustment Between the Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate
第十条の二（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 the preceding Article 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 Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997), and".
前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、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十条の規定並びに」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 the preceding Article apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including, where the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) apply, those provisions)", and the phrase "item (ii) of that Article" is deemed to be replaced with "Article 190, item (ii) of the Income Tax Act".
前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（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十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 11Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第十一条（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 on Special Measures Concerning Taxation 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 with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 12Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十二条（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 on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation 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四十二条の七の規定は、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、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七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 13Transitional Measures Concerning Depreciation by Corporations
第十三条（法人の減価償却に関する経過措置）
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a corporation 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 research facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation 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四十三条の三第一項の規定は、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。）をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する研究施設については、なお従前の例による。
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (v) through (vii) of that paragraph) apply to specified business-use assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十五条の二第二項の規定は、法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、法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四十五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 46, 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 46, 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四十六条第一項の規定は、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四十六条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 47, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
法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四十七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。
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
With regard to specified depreciable assets prescribed in Article 52-4 of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.