Supplementary Provisions, Article 8Transitional Measures Concerning Depreciation by Individuals
第八条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十一条第一項の規定は、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設備等について適用し、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 of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to technological innovation equipment prescribed in Article 11-3, 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.
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十一条の三第二項に規定する技術革新設備については、なお従前の例による。
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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 of which an individual makes an acquisition, etc. 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 (excluding the part concerning items (vi) through (viii) of the table in that paragraph) of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning items (vi) through (viii) of the table in that paragraph) of which an individual makes an acquisition, etc. by November 12, 2001, the provisions of that Article (limited to the part concerning those items) remain in force.
個人が平成十三年十一月十二日までに取得等をする旧租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分に限る。）に規定する工業用機械等については、同条（これらの号に係る部分に限る。）の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment 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. 9 of 1999; hereinafter referred to as the "1999 Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Act" in this paragraph), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment 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" in this paragraph) (hereinafter referred to as "the 1999 Former Measures Act" in this paragraph), which remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, in the case where the provisions of the preceding paragraph apply, the phrase "through Article 16" in Article 37-3, paragraph (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 in Article 37-3, paragraph (3) of 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, is deemed to be replaced with "through Article 16, and Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 8, paragraph (6) of the Supplementary Provisions of that Act".
前項の規定の適用がある場合における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。以下この項において「平成十一年改正法」という。）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（以下この項において「平成十一年旧法」という。）第三十七条の三の規定及び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。以下この項において「平成十一年改正措置法」という。）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（以下この項において「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、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第三項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旧措置法第三十七条の三第三項中「第十六条まで」とあるのは、「第十六条まで並びに租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第八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同法第一条の規定による改正前の租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分に限る。）」とする。
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。
With regard to specified information and communications equipment prescribed in Article 12-4, paragraph (1) 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.
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四第一項に規定する特定情報通信機器については、なお従前の例による。
The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) 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十三条第三項の規定は、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障害者対応設備等について適用し、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十三条第三項に規定する障害者対応設備等については、なお従前の例による。
The provisions of Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) 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.
新租税特別措置法第十四条の二第一項の規定は、個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、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 14-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item that an individual acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 14, paragraph (3), item (i) 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.
新租税特別措置法第十四条の二第二項第一号の規定は、個人が施行日以後に取得又は新築をする同号に掲げる建築物について適用し、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一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 buildings listed in Article 14, paragraph (3), item (iii) 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三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 contributions specified in Article 18, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に支出した旧租税特別措置法第十八条第一項第四号に定める負担金については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning the Reserve for Programs, etc. and the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
第九条（個人のプログラム等準備金及び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 Articles 20-2 and 21 of the New Act on Special Measures Concerning Taxation apply to income tax for 2002 and subsequent years, and with regard to income tax for 2001 and earlier years, the provisions then in force continue to govern.
新租税特別措置法第二十条の二及び第二十一条の規定は、平成十四年分以後の所得税について適用し、平成十三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 10Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
第十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置）
The provisions of Article 28-2, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that an individual pays on or after the Effective Date, and with regard to contributions listed in Article 28-2, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第二十八条の二第一項第五号の規定は、個人が施行日以後に支出する同号に掲げる負担金について適用し、個人が施行日前に支出した旧租税特別措置法第二十八条の二第一項第五号に掲げる負担金については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十一条（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 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that an individual acquires in connection with a disposition referred to in that item that is made on or after the Effective Date.
新租税特別措置法第三十三条第三項第二号の規定は、施行日以後にされる同号の処分に伴い個人が取得する補償金について適用する。
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 2001, and with regard to transfers of land, etc. prescribed in Article 33-3, 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三十三条の三第一項の規定は、個人が平成十三年一月一日以後に行う同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三十三条の三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 (xxi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2001.
新租税特別措置法第三十四条の二第二項第二十一号の規定は、個人が平成十三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する。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iv) and (ix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of items (iv) and (ix) of that table that an individual makes on or after the Effective Date, and with regard to transfers of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十七条（同条第一項の表の第四号及び第九号に係る部分に限る。）の規定は、個人が施行日以後に行う同表の第四号及び第九号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号及び第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
With regard to transfers of assets listed in the left-hand column of items (xi) and (xx) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十一号及び第二十号の上欄に掲げる資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第十二条（株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the amounts listed in the items of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation that are delivered due to the events prescribed in those items that occur on or after April 1, 2001, and with regard to the amounts listed in the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are received due to the events prescribed in those items that occurred before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第四項（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、平成十三年四月一日以後に生ずる新租税特別措置法第三十七条の十第四項各号に規定する事由により交付される当該各号に掲げる金額について適用し、同日前に生じた旧租税特別措置法第三十七条の十第四項各号に規定する事由により交付を受ける当該各号に掲げる金額については、なお従前の例による。
Supplementary Provisions, Article 13Transitional Measures Concerning Tax Exemption on Capital Gains, etc. Where Property Is Donated to the State, etc.
第十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to delinquent tax pertaining to a revocation prescribed in that paragraph that is made on or after the Effective Date.
新租税特別措置法第四十条第四項の規定は、施行日以後に行う同項に規定する取消しに係る延滞税について適用する。
Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Income of Residents Related to Specified Foreign Subsidiaries, etc.
第十四条（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 40-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that occur on or after April 1, 2001 with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and with regard to the facts listed in the items of Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that occurred before that date with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, the provisions then in force continue to govern.
新租税特別措置法第四十条の五第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。
Supplementary Provisions, Article 15Adjustment between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Flat-Rate Tax Credit
第十五条（個人の譲渡所得の課税の特例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 Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 or Article 12 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 and Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), and".
Supplementary Provisions, Article 16Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十六条（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 with regard to corporation tax of a corporation for business years that began before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 17Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第十七条（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。