Supplementary Provisions, Article 7Transitional Measures Concerning Depreciation of Individuals
第七条（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 for 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 the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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 for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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 for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which an individual 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 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern import-related business assets prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. within a district designated as an industrial development district in an underdeveloped region listed in the first column of item (i) of the table in that paragraph (limited to one designated by December 15, 1966), within the period of 40 years from the date of that designation, the provisions of that Article (limited to the part pertaining to that item) remain in force.
個人が旧租税特別措置法第十二条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (v) through (vii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual 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 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the assets listed in the third column of items (ii) and (vi) through (viii) of the table in that paragraph) for which an individual made an acquisition, etc. before the Effective Date.
With regard to fishing vessels specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a fishery cooperative, etc. referred to in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part pertaining to paragraph (1), item (i) of that Article) on or after the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect, the phrase "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)" in that item is deemed to be replaced with "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) (Act No. 43 of 1976; hereinafter referred to as the 'Former Fisheries Reconstruction Act' in this item)", the phrase "that Act" is deemed to be replaced with "the Former Fisheries Reconstruction Act", and the phrase "Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries" is deemed to be replaced with "Article 5, paragraph (1) of the Former Fisheries Reconstruction Act".
施行日前に旧租税特別措置法第十三条の二第一項第一号に規定する中小漁業構造改善計画につき同号の認定を受けた同号の漁業協同組合等の構成員である個人の有する同号に定める漁船については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同号中「漁業再建整備特別措置法（昭和五十一年法律第四十三号）第二条第一項」とあるのは「漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この号において「旧漁業再建整備法」という。）第二条第一項」と、「同法」とあるのは「旧漁業再建整備法」と、「漁業再建整備特別措置法第五条第一項」とあるのは「旧漁業再建整備法第五条第一項」とする。
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to depreciable assets specified in that item held by an individual referred to in that item who obtains, on or after the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item.
新租税特別措置法第十三条の三第一項（第四号に係る部分に限る。）の規定は、施行日以後に同号に規定する共同改善計画につき同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who obtained, before the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force.
施行日前に旧租税特別措置法第十三条の三第一項第四号に規定する共同改善計画につき同号に規定する認定を受けた同号の個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date.
新租税特別措置法第十四条第一項の規定は、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優良賃貸住宅について適用する。
With regard to good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
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 constructs on or after the Effective Date.
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する。
With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article remain in force.
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の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date.
新租税特別措置法第十五条第一項の規定は、個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する。
With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article remain in force.
個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十五条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。
The provisions of Article 18, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to contributions specified in that item that an individual pays on or after the Effective Date.
新租税特別措置法第十八条第一項（第二号に係る部分に限る。）の規定は、個人が施行日以後に支出する同号に定める負担金について適用する。
Supplementary Provisions, Article 8Transitional Measures Concerning Reserves for Programs, etc. of Individuals
第八条（個人のプログラム等準備金に関する経過措置）
The provisions of Article 20-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2003 and subsequent years, and with regard to income tax for 2002 and prior years, the provisions then in force continue to govern.
新租税特別措置法第二十条の二の規定は、平成十五年分以後の所得税について適用し、平成十四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 9Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.
第九条（特定の取締役等が受ける新株予約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）
A contract prescribed in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was concluded before the Effective Date and in which the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation are stipulated (including, in the case where, through a change to that contract made during the period from the Effective Date to September 30, 2002, the requirement listed in Article 29-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation has been stipulated in place of the requirement listed in item (ii) of that paragraph that had been stipulated in that contract, a contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (ii) of that paragraph) are stipulated) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply.
施行日前に締結された新租税特別措置法第二十九条の二第一項に規定する契約で旧租税特別措置法第二十九条の二第一項各号に掲げる要件が定められているもの（施行日から平成十四年九月三十日までの間に行われた当該契約の変更により、当該契約に定められていた同項第二号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号に掲げる要件が定められた場合には、当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号に掲げるものを除く。）が定められているものを含む。）は、新租税特別措置法第二十九条の二第一項各号に掲げる要件が定められている同項の契約とみなして、同条の規定を適用する。
With regard to the submission of the report prescribed in Article 29-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation in the case where subscription rights for new shares or rights to request the transfer of shares prescribed in that paragraph were granted under a contract based on a grant resolution prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern.
施行日前に行われた旧租税特別措置法第二十九条の二第五項に規定する付与決議に基づく契約により、同項に規定する新株引受権又は株式譲渡請求権の付与があった場合における同項に規定する調書の提出については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning the Special Deduction for Forest Plans Pertaining to Timber Income
第十条（山林所得に係る森林計画特別控除に関する経過措置）
The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph that an individual carries out on or after the Effective Date, and with regard to felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は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条の二第一項に規定する伐採又は譲渡については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on 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）
With regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that an individual carried out 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三十四条の三第二項第七号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。
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 (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) apply to income from a transfer, as referred to in paragraph (1) of that Article, of shares, etc. prescribed in paragraph (3) of that Article that an individual carries out on or after the Effective Date.
新租税特別措置法第三十七条の十第三項（第一号及び第三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項に規定する株式等の同条第一項の譲渡による所得について適用する。
With regard to the application of the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) in the case where the provisions of Article 6, paragraph (1) or Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001; referred to as the "Commercial Code, etc. Amendment Act" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions) apply, the shares prescribed in item (i) of that paragraph are to include subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, or subscription rights for new shares attached to bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, and the bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act.
商法等の一部を改正する法律（平成十三年法律第百二十八号。以下この項及び附則第十六条第二項において「商法等改正法」という。）附則第六条第一項又は第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十第三項（第一号及び第三号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、商法等改正法附則第六条第一項の規定によりなお従前の例によることとされた新株の引受権又は商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた新株引受権付社債に付された新株の引受権を含むものとし、新租税特別措置法第三十七条の十第三項第三号に規定する新株予約権付社債には、商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。