Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Income Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
第四条（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）
The provisions of Article 10, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 and earlier years, the provisions then in force continue to govern.
第二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。）第十条第三項の規定は、平成十年分以後の所得税について適用し、平成九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 5Transitional Measures Concerning Special Depreciation of Machinery of Small and Medium Sized Enterprises
第五条（中小企業者の機械の特別償却に関する経過措置）
The provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding machinery and equipment specified by Cabinet Order as prescribed in the following paragraph) that an individual acquired or manufactured on or before May 31, 1998.
個人が平成十年五月三十一日以前に取得又は製作をした新租税特別措置法第十二条の二第一項に規定する機械及び装置（次項に規定する政令で定める機械及び装置を除く。）については、なお従前の例による。
With regard to the application of the provisions of Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act") (hereinafter referred to as the "1999 New Measures Act") in the case where machinery and equipment prescribed in that paragraph that an individual acquires or manufactures and uses for business are machinery and equipment specified by Cabinet Order, the phrase "June 1, 2000" in that paragraph is deemed to be replaced with "April 1, 1972".
個人が取得又は製作をして事業の用に供する租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下「平成十一年改正措置法」という。）による改正後の租税特別措置法（以下「平成十一年新措置法」という。）第十二条の二第一項に規定する機械及び装置が政令で定める機械及び装置である場合における同項の規定の適用については、同項中「平成十二年六月一日」とあるのは、「昭和四十七年四月一日」とする。
With regard to the application, in the case where the provisions of the preceding paragraph apply, of the provisions of Articles 10-2 through 10-5, Article 12-2, Articles 13 through 14, Article 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1999 New Measures Act and Article 14, paragraph (5) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995)) of the 1999 New Measures Act, and of Article 13-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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. 9 of 1999; hereinafter referred to as the "1999 Amendment Act") (hereinafter referred to as the "1999 Former Act"), which remains in force pursuant to the provisions of Article 10, paragraph (9) or paragraph (11) of the Supplementary Provisions of the 1999 Amendment Act, Article 37-3 of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1999 Measures Amendment Act (hereinafter referred to as the "1999 Former Measures Act"), which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, the provisions of Article 12-2, paragraph (1) of the 1999 New Measures Act prescribed in those provisions are to include the case where they are applied with the phrase replaced pursuant to the provisions of the preceding paragraph.
前項の規定の適用がある場合における平成十一年新措置法第十条の二から第十条の五まで、第十二条の二、第十三条から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（平成十一年新措置法第三十七条の五第二項及び阪神・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（平成七年法律第十一号）第十四条第五項において準用する場合を含む。）の規定並びに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（平成十一年法律第九号。以下「平成十一年改正法」という。）附則第十条第九項又は第十一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十一年改正法第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第十三条の二、平成十一年改正法附則第十四条第六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十一年旧法第三十七条の三及び平成十一年改正措置法附則第三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十一年改正措置法による改正前の租税特別措置法（以下「平成十一年旧措置法」という。）第三十七条の三の規定の適用については、これらの規定に規定する平成十一年新措置法第十二条の二第一項の規定は、前項の規定により読み替えて適用される場合を含むものとする。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
第六条（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置）
The provisions of Article 42-4, paragraph (3) 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 April 1, 1998, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date.
新租税特別措置法第四十二条の四第三項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成十年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Depreciation of Machinery of Small and Medium Sized Enterprises, etc.
第七条（中小企業者等の機械の特別償却に関する経過措置）
The provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding machinery and equipment specified by Cabinet Order as prescribed in the following paragraph) that a corporation acquired or manufactured on or before May 31, 1998.
法人が平成十年五月三十一日以前に取得又は製作をした新租税特別措置法第四十五条の二第一項に規定する機械及び装置（次項に規定する政令で定める機械及び装置を除く。）については、なお従前の例による。
With regard to the application of the provisions of Article 45-2, paragraph (1) of the 1999 New Measures Act in the case where machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures and uses for business are machinery and equipment specified by Cabinet Order, the phrase "June 1, 2000" in that paragraph is deemed to be replaced with "April 1, 1972".
法人が取得又は製作をして事業の用に供する平成十一年新措置法第四十五条の二第一項に規定する機械及び装置が政令で定める機械及び装置である場合における同項の規定の適用については、同項中「平成十二年六月一日」とあるのは、「昭和四十七年四月一日」とする。
With regard to the application, in the case where the provisions of the preceding paragraph apply, of the provisions of Articles 42-5 through 42-10, Article 45-2, Articles 46 through 47, Article 49, Article 52-2, Article 52-3, Article 61-3, Article 64 (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the 1999 New Measures Act), Article 65-7 (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 New Measures Act and Article 20, paragraph (5) and Article 21, paragraph (7) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake) and Article 67-4 of the 1999 New Measures Act, and of Article 46 of the 1999 Former Act, which remains in force pursuant to the provisions of Article 26, paragraph (12) or paragraph (14) of the Supplementary Provisions of the 1999 Amendment Act, Article 65-7 of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph), which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, and Article 65-7 of the 1999 Former Measures Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of that paragraph), which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, the provisions of Article 45-2, paragraph (1) of the 1999 New Measures Act prescribed in those provisions are to include the case where they are applied with the phrase replaced pursuant to the provisions of the preceding paragraph.
前項の規定の適用がある場合における平成十一年新措置法第四十二条の五から第四十二条の十まで、第四十五条の二、第四十六条から第四十七条まで、第四十九条、第五十二条の二、第五十二条の三、第六十一条の三、第六十四条（平成十一年新措置法第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七（平成十一年新措置法第六十五条の八第七項並びに阪神・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第二十条第五項及び第二十一条第七項において準用する場合を含む。）及び第六十七条の四の規定並びに平成十一年改正法附則第二十六条第十二項又は第十四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十一年旧法第四十六条、平成十一年改正法附則第二十九条第四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十一年旧法第六十五条の七（同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十一年旧法第六十五条の八第七項において準用する場合を含む。）及び平成十一年改正措置法附則第五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十一年旧措置法第六十五条の七（同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十一年旧措置法第六十五条の八第七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、これらの規定に規定する平成十一年新措置法第四十五条の二第一項の規定は、前項の規定により読み替えて適用される場合を含むものとする。