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）
With regard to the application of the provisions of Article 21 of the New Act on Special Measures Concerning Taxation to income tax for 1998, the phrase "6 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "7 percent of that revenue within the period from January 1, 1998 to March 31 of that year (for revenue from the transactions listed in item (ii) of the following paragraph, 12 percent) and the amount equivalent to 6 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
平成十年分の所得税に係る新租税特別措置法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の六（次項第二号」とあるのは「平成十年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の七（次項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の六（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. from the Transfer, etc. of Land Held for a Super-Short Period by Individuals
第七条（個人の超短期所有土地の譲渡等に係る事業所得等の課税の特例に関する経過措置）
With regard to a transfer, etc. of land held for a super-short period prescribed in Article 28-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 1998, the provisions then in force continue to govern.
個人が平成十年一月一日前にした旧租税特別措置法第二十八条の五第一項に規定する超短期所有土地の譲渡等については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares through the Exercise of Rights to Request Share Transfer, etc.
第八条（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）
In the case where a stock company and directors, etc. referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that concluded, before the Effective Date, a contract prescribed in the main clause of that paragraph (limited to one in which all or part of the requirements listed in the items of that paragraph (hereinafter referred to as the "requirements" in this Article) are not stipulated; hereinafter referred to as the "original contract" in this Article) conclude, during the period from the Effective Date to September 30, 1998, a contract for changing the content of that original contract (hereinafter referred to as the "amending contract" in this Article) and stipulate in that amending contract the requirements that were not stipulated in that original contract, if those directors, etc. have not exercised a right to request share transfer or a preemptive right to new shares prescribed in that paragraph in accordance with that original contract during the period from the date of conclusion of that original contract to the day before the date of conclusion of that amending contract, with regard to the application of the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation, those requirements are deemed to have been stipulated in that original contract.
施行日前に新租税特別措置法第二十九条の二第一項本文に規定する契約（同項各号に掲げる要件（以下この条において「要件」という。）の全部又は一部が定められていないものに限る。以下この条において「当初契約」という。）を締結した同項の株式会社及び同項の取締役等が、施行日から平成十年九月三十日までの間に、当該当初契約の内容を変更するための契約（以下この条において「変更契約」という。）を締結し、当該変更契約において当該当初契約に定められていなかった要件を定めた場合において、当該取締役等が当該当初契約の締結の日から当該変更契約の締結の日の前日までの間に当該当初契約に従って同項に規定する株式譲渡請求権又は新株引受権の行使をしていないときにおける新租税特別措置法第二十九条の二の規定の適用については、当該要件は、当該当初契約において定められたものとみなす。
Supplementary Provisions, Article 9Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares Pertaining to the Issuance of New Shares
第九条（特定の取締役等が受ける新株の発行に係る株式の取得に係る経済的利益の非課税等に関する経過措置）
With regard to shares pertaining to a specified right to request issuance of new shares prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is granted under a contract referred to in that paragraph concluded based on a resolution prescribed in that paragraph that was adopted before the Effective Date, the provisions then in force continue to govern.
施行日前にされた旧租税特別措置法第二十九条の二第一項に規定する決議に基づき締結された同項の契約により与えられる同項に規定する特定新株発行請求権に係る株式については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十条（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), items (ix) and (xi) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
新租税特別措置法第三十四条の二第二項第九号及び第十一号の規定は、個人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推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 36-6 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 1998, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date. In this case, with regard to the application of the provisions of that Article where an individual who made, before that date, a transfer prescribed in that paragraph of transferred assets prescribed in that paragraph has, on or after that date, transferred a house, or land or a right existing on land, that had been used as that individual's residence together with those transferred assets, the phrase "through expropriation or exchange, etc." in paragraph (4) of that Article is deemed to be replaced with "on or after January 1, 1998".
新租税特別措置法第三十六条の六の規定は、個人が平成十年一月一日以後に行う同条第一項に規定する譲渡資産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三十六条の六第一項に規定する譲渡資産の譲渡については、なお従前の例による。この場合において、同日前に同項に規定する譲渡資産の同項に規定する譲渡をした個人が、同日以後に当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡をしたときにおける同条の規定の適用については、同条第四項中「収用交換等による」とあるのは、「平成十年一月一日以後の」とする。
The provisions of Articles 37 and 37-4 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where an individual makes that transfer on or after January 1, 1998 and that individual acquires assets listed in the right-hand column of that table on or after that date, and the provisions then in force continue to govern those transfers in the case where an individual made a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual makes a transfer of assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that table before that date.
新租税特別措置法第三十七条及び第三十七条の四の規定は、個人が平成十年一月一日以後に新租税特別措置法第三十七条第一項の表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表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し、個人が同日前に旧租税特別措置法第三十七条第一項の表の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同表の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第十一条（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 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article of a foreign corporation that falls under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year ending on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation that fell under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year that ended before the Effective Date.
新租税特別措置法第四十条の四の規定は、その施行日以後に終了する事業年度の終了の日において同条第一項に規定する特定外国子会社等に該当する外国法人の同項に規定する適用対象留保金額について適用し、その施行日前に終了した事業年度の終了の日において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に該当した外国法人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 12Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
第十二条（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 on Special Measures Concerning Taxation apply to the case where a resident has, on or after January 1, 1998, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.; the same applies hereinafter in this Article), as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house that has undergone extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph.
新租税特別措置法第四十一条及び第四十一条の二の規定は、居住者が平成十年一月一日以後に新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。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 12-2Coordination between the Transitional Measures, etc. Concerning Special Income Tax Credit Where a House Has Been Acquired, etc. and the Special Provisions on the Fixed-Rate Tax Credit
第十二条の二（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 Urgently 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 4 of the Supplementary Provisions or 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 Articles 4 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), and".
附則第四条又は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、租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第四条及び第十二条の規定並びに」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 the provisions of Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), if those provisions apply)", and the phrase "item (ii) of that Article" 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（租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第十二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 13Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十三条（租税特別措置法の一部改正に伴う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 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) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
Supplementary Provisions, Article 14Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
第十四条（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 on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment, etc. 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 energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置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租税特別措置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。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Has Been Acquired, etc.
第十五条（電子機器利用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 42-6 of the New Act on Special Measures Concerning Taxation apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date.
新租税特別措置法第四十二条の六の規定は、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電子機器利用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六第一項に規定する電子機器利用設備については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Depreciation by Corporations
第十六条（法人の減価償却に関する経過措置）
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iii) through (v) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条第一項（同項の表の第一号及び第三号から第五号までに係る部分に限る。）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特定設備等について適用し、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第一項に規定する特定設備等については、なお従前の例による。
The provisions then in force continue to govern specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の二第一項に規定する特定の施設については、なお従前の例による。
The provisions then in force continue to govern management improvement equipment prescribed in Article 44-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the date on which the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process comes into effect.
法人が食品の製造過程の管理の高度化に関する臨時措置法の施行の日前に取得又は製作をした旧租税特別措置法第四十四条の四第三項に規定する経営改善用設備については、なお従前の例による。
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 for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions then in force continue to govern commercial facilities, etc. prescribed in items (v) and (viii) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (viii) through (xi) of the table in that paragraph) apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
新租税特別措置法第四十四条の七第一項（同項の表の第八号から第十一号までに係る部分に限る。）の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (v) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (x) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
新租税特別措置法第四十五条第一項（同項の表の第十号に係る部分に限る。）の規定は、法人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日以後に取得等をする同項に規定する工業用機械等について適用する。
The provisions of Article 45-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item and their associated facilities that a corporation acquires or constructs on or after the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect.
新租税特別措置法第四十五条の二第三項第三号の規定は、法人が医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日以後に取得又は建設をする同号に掲げる建物及びその附属設備について適用する。
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date.
新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、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一項に規定する優良賃貸住宅については、なお従前の例による。
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date.
新租税特別措置法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、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二項に規定する特定再開発建築物等については、なお従前の例による。
The provisions of Article 47, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation apply to structures listed in that item that a corporation acquires or newly constructs on or after the Effective Date.
新租税特別措置法第四十七条第三項第六号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる構築物について適用する。
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
The provisions of Article 49, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第四十九条第二項の規定は、法人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得した旧租税特別措置法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。