Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on January 6, 2003.
この法律は、平成十五年一月六日から施行する。
Supplementary Provisions, Article 10Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 14 (referred to as the "New Act on Special Measures Concerning Taxation" in this Article) (limited to the part concerning item (i)) apply to interest on public bonds prescribed in that paragraph that an individual prescribed in that paragraph is to receive on or after the Effective Date (excluding interest to be received, on or after the date of the entry or record, on those public bonds that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in the items of paragraph (3) pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 14 (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) that an individual prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
第十四条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第四条第一項（第一号に係る部分に限る。）の規定は、同項に規定する個人が施行日以後に支払を受けるべき同項に規定する公債の利子（施行日以後五年を経過する日後に第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該公債につき当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、第十四条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第四条第一項に規定する個人が施行日前に支払を受けるべき同項に規定する公債の利子については、なお従前の例による。
With regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the decision on their flotation or issue was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding interest to which the provisions of Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, and limited to interest corresponding to the special calculation period), the provisions of Article 4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) remain in force. In this case, during the period from the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) to the day preceding the date of enforcement of the Postal Service Privatization Act, in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the phrase "elderly person or similar person" is deemed to be replaced with "person with a disability or other eligible person prescribed in Article 9-2, paragraph (1) of the Income Tax Act", and the phrase "securities company" with "financial instruments business operator", and in paragraph (3) of that Article, the phrase "elderly person or similar person" with "person with a disability or other eligible person prescribed in Article 9-2, paragraph (1) of the Income Tax Act"; and on and after the date of enforcement of the Postal Service Privatization Act, in paragraph (1) of that Article, the phrase "elderly person or similar person" is deemed to be replaced with "person with a disability or other eligible person prescribed in Article 10, paragraph (1) of the Income Tax Act", and the phrase "securities company" with "financial instruments business operator", and in paragraph (3) of that Article, the phrase "elderly person or similar person" with "person with a disability or other eligible person prescribed in Article 10, paragraph (1) of the Income Tax Act".
振替移行期日までにその起債又は発行の決定がされた旧租税特別措置法第四条第一項に規定する公債の利子で施行日以後に支払を受けるべきもの（新租税特別措置法第四条第一項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第四条（第一項第一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、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第一条第三号に定める日から郵政民営化法の施行の日の前日までの間は、旧租税特別措置法第四条第一項中「老人等」とあるのは「所得税法第九条の二第一項に規定する障害者等」と、「証券業者」とあるのは「金融商品取引業者」と、同条第三項中「老人等」とあるのは「所得税法第九条の二第一項に規定する障害者等」とし、郵政民営化法の施行の日以後は、同条第一項中「老人等」とあるのは「所得税法第十条第一項に規定する障害者等」と、「証券業者」とあるのは「金融商品取引業者」と、同条第三項中「老人等」とあるのは「所得税法第十条第一項に規定する障害者等」とする。
If the government bonds or local government bonds listed in the following items that have continuously been placed in custody or registered as specified in Article 4, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest are deemed, pursuant to the provisions referred to in the relevant item, to be the government bonds or local government bonds specified in that item and are entered or recorded in the transfer account book prescribed in Article 4, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph apply for that special calculation period by deeming the government bonds or local government bonds specified in that item pertaining to that interest to have been continuously entered or recorded in that transfer account book as specified in item (i) of that paragraph since the first day of that special calculation period:
その利子の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四条第一項第一号に定めるところにより保管の委託をし、又は登録を受けている次の各号に掲げる国債又は地方債が、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定める国債又は地方債とみなされて新租税特別措置法第四条第一項第一号に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子に係る当該各号に定める国債又は地方債は当該特例計算期間の初日から引き続き同項第一号に定めるところにより当該振替口座簿に記載又は記録されていたものとみなして、同項の規定を適用する。
special-case government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry government bonds prescribed in that Article;
新社債等振替法附則第十九条に規定する特例国債 同条に規定する振替国債
special-case local government bonds prescribed in Article 27, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry municipal bonds prescribed in that paragraph.
新社債等振替法附則第二十七条第一項に規定する特例地方債 同項に規定する振替地方債
The provisions of Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (ii) and (iii)) apply to interest or distribution of proceeds on asset-building housing savings prescribed in that paragraph that an individual is to receive on or after the Effective Date (excluding those to be received, on or after the date of the entry or record, on those asset-building housing savings pertaining to the things listed in the items of paragraph (3) of the preceding Article that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in those items pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest or distribution of proceeds on asset-building housing savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四条の二第一項（第二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支払を受けるべき同項に規定する財産形成住宅貯蓄の利子又は収益の分配（施行日以後五年を経過する日後に前条第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該各号に掲げるものに係る当該財産形成住宅貯蓄につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、個人が施行日前に支払を受けるべき旧租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄の利子又は収益の分配については、なお従前の例による。
With regard to interest or distribution of proceeds on asset-building housing savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the resolution or decision on issue, the flotation, or the creation of the trust was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding those to which the provisions of Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, and limited to those corresponding to the special calculation period), the provisions of Article 4-2 of the Former Act on Special Measures Concerning Taxation (limited to the parts concerning paragraph (1), items (ii) and (iii)) remain in force. In this case, on and after the date of enforcement of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the phrase "Article 14-2, paragraph (2)" in paragraph (1) of that Article is deemed to be replaced with "Article 14, paragraph (2)", and on and after the date of enforcement of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006), the phrase "securities company" in that paragraph is deemed to be replaced with "financial instruments business operator".
振替移行期日までにその発行の決議若しくは決定、起債又は信託の設定がされた旧租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄の利子又は収益の分配で施行日以後に支払を受けるべきもの（新租税特別措置法第四条の二第一項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第四条の二（第一項第二号及び第三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、雇用保険法等の一部を改正する法律（平成十九年法律第三十号）の施行の日以後は、同条第一項中「第十四条の二第二項」とあるのは「第十四条第二項」とし、証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日以後は、同項中「証券業者」とあるのは「金融商品取引業者」とする。
If the things listed in the items of paragraph (3) of the preceding Article that have continuously been placed in custody, registered or entrusted as prescribed in Article 4-2, paragraph (1), item (ii) or (iii) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest or distribution of proceeds are deemed, pursuant to the provisions referred to in the relevant item, to be the things specified in that item and are entered or recorded in the transfer account book prescribed in Article 4-2, paragraph (1), item (ii) or (iii) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph apply for that special calculation period by deeming the things specified in that item pertaining to that interest or distribution of proceeds to have been continuously entered or recorded in that transfer account book as prescribed in item (ii) or (iii) of that paragraph since the commencement date of that special calculation period.
その利子又は収益の分配の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四条の二第一項第二号又は第三号に規定するところにより保管の委託をし、登録を受け、又は信託されている前条第三項各号に掲げるものが、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定めるものとみなされて新租税特別措置法第四条の二第一項第二号又は第三号に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子又は収益の分配に係る当該各号に定めるものは当該特例計算期間の開始日から引き続き同項第二号又は第三号に規定するところにより当該振替口座簿に記載又は記録されていたものとみなして、同項の規定を適用する。
The provisions of Article 4-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to interest or distribution of proceeds on asset-building pension savings prescribed in that paragraph that an individual is to receive on or after the Effective Date (excluding those to be received, on or after the date of the entry or record, on those asset-building pension savings pertaining to the things listed in the items of paragraph (3) of the preceding Article that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in those items pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest or distribution of proceeds on asset-building pension savings prescribed in Article 4-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四条の三第八項の規定は、個人が施行日以後に支払を受けるべき同項に規定する財産形成年金貯蓄の利子又は収益の分配（施行日以後五年を経過する日後に前条第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該各号に掲げるものに係る当該財産形成年金貯蓄につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、個人が施行日前に支払を受けるべき旧租税特別措置法第四条の三第八項に規定する財産形成年金貯蓄の利子又は収益の分配については、なお従前の例による。
With regard to interest or distribution of proceeds on asset-building pension savings prescribed in Article 4-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation for which the resolution or decision on issue, the flotation, or the creation of the trust was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding those to which the provisions of Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, and limited to those corresponding to the special calculation period), the provisions of Article 4-3 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (8)) remain in force. In this case, the phrase "Article 14-2, paragraph (2)" in paragraph (1) of that Article is deemed to be replaced with "Article 14, paragraph (2)".
振替移行期日までにその発行の決議若しくは決定、起債又は信託の設定がされた旧租税特別措置法第四条の三第八項に規定する財産形成年金貯蓄の利子又は収益の分配で施行日以後に支払を受けるべきもの（新租税特別措置法第四条の三第一項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第四条の三（第八項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「第十四条の二第二項」とあるのは、「第十四条第二項」とする。
If the things listed in the items of paragraph (3) of the preceding Article that have continuously been placed in custody or registered as specified in Article 4-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest or distribution of proceeds are deemed, pursuant to the provisions referred to in the relevant item, to be the things specified in that item and are entered or recorded in the transfer account book prescribed in Article 4-3, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph apply for that special calculation period by deeming the things specified in that item pertaining to that interest or distribution of proceeds to have been continuously entered or recorded in that transfer account book as specified in that paragraph since the commencement date of that special calculation period.
その利子又は収益の分配の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第四条の三第八項に定めるところにより保管の委託をし、又は登録を受けている前条第三項各号に掲げるものが、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定めるものとみなされて新租税特別措置法第四条の三第八項に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子又は収益の分配に係る当該各号に定めるものは当該特例計算期間の開始日から引き続き同項に定めるところにより当該振替口座簿に記載又は記録されていたものとみなして、同項の規定を適用する。
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after the Effective Date (excluding interest to be received, on or after the date of the entry or record, on those book-entry government bonds pertaining to special-case government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act that have been entered or recorded in the book-entry acceptance register prescribed in that Article after the day on which five years have elapsed from the Effective Date), and with regard to interest on government bonds registered in bulk prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a nonresident or foreign corporation prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五条の二第一項の規定は、同項に規定する非居住者又は外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子（施行日以後五年を経過する日後に新社債等振替法附則第十九条に規定する振替受入簿に記載又は記録がされた同条に規定する特例国債に係る当該振替国債につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、旧租税特別措置法第五条の二第一項に規定する非居住者又は外国法人が、施行日前に支払を受けるべき同項に規定する一括登録国債の利子については、なお従前の例による。
With regard to interest on government bonds registered in bulk prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation issued by the book-entry changeover date that is to be received on or after the Effective Date (limited to interest corresponding to the special calculation period), the provisions of that Article remain in force.
振替移行期日までに発行された旧租税特別措置法第五条の二第一項に規定する一括登録国債の利子で施行日以後に支払を受けるべきもの（特例計算期間に対応するものに限る。）については、同条の規定は、なおその効力を有する。
If special-case government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act that have continuously been government bonds registered in bulk prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest are deemed, pursuant to the provisions of that Article, to be book-entry government bonds prescribed in that Article and receive entries or records under the book-entry transfer system prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that Article apply for that special calculation period by deeming those book-entry government bonds pertaining to that interest to have continuously received those entries or records under the book-entry transfer system since the commencement date of that special calculation period.
その利子の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第五条の二第一項に規定する一括登録国債である新社債等振替法附則第十九条に規定する特例国債が、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に同条の規定により同条に規定する振替国債とみなされて新租税特別措置法第五条の二第一項に規定する振替記載等を受けた場合には、当該特例計算期間については、当該利子に係る当該振替国債は当該特例計算期間の開始日から引き続き当該振替記載等を受けていたものとみなして、同条の規定を適用する。
If a person who has been approved as a qualified foreign intermediary prescribed in Article 5-2, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation (limited to a person whose approval has not been revoked as of the Effective Date) falls under a tertiary foreign account management institution prescribed in Article 5-2, paragraph (5), item (vii) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (4), item (ix) of the New Act on Special Measures Concerning Taxation, or a secondary foreign account management institution prescribed in Article 5-2, paragraph (5), item (viii) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (4), item (x) of the New Act on Special Measures Concerning Taxation, that has had an account opened, pursuant to the business rules prescribed in Article 3, paragraph (1), item (iv) of the new Book-Entry Transfer Act, with a specified book-entry transfer institution prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the Bank of Japan in the case where the Bank of Japan has received a designation under Article 47 of the new Book-Entry Transfer Act and has obtained consent from the State for handling government bonds under Article 13 of the new Book-Entry Transfer Act), the provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation and Article 67-17 of the New Act on Special Measures Concerning Taxation apply by deeming that person to have obtained the approval as a qualified foreign intermediary prescribed in Article 5-2, paragraph (5), item (iv) of the New Act on Special Measures Concerning Taxation or Article 67-17, paragraph (4), item (vi) of the New Act on Special Measures Concerning Taxation.
旧租税特別措置法第五条の二第五項第三号に規定する適格外国仲介業者として承認を受けた者（施行日において当該承認を取り消されていない者に限る。）が、新租税特別措置法第五条の二第一項又は新租税特別措置法第六十七条の十七第一項に規定する特定振替機関（日本銀行が新社債等振替法第四十七条の規定に基づく指定を受け、かつ、新社債等振替法第十三条の規定に基づき国債を取り扱うことについて国から同意を得ている場合における日本銀行に限る。）の新社債等振替法第三条第一項第四号に規定する業務規程の定めるところにより口座の開設を受けた新租税特別措置法第五条の二第五項第七号若しくは新租税特別措置法第六十七条の十七第四項第九号に規定する外国再間接口座管理機関又は新租税特別措置法第五条の二第五項第八号若しくは新租税特別措置法第六十七条の十七第四項第十号に規定する外国間接口座管理機関に該当する場合には、当該者は新租税特別措置法第五条の二第五項第四号又は新租税特別措置法第六十七条の十七第四項第六号に規定する適格外国仲介業者の承認を受けたものとみなして、新租税特別措置法第五条の二及び新租税特別措置法第六十七条の十七の規定を適用する。
The provisions of Article 8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) and paragraph (2) of that Article apply to interest or distribution of proceeds on public and corporate bonds prescribed in paragraph (1), item (i) of that Article or beneficiary certificates prescribed in item (iii) of that paragraph that a financial institution prescribed in paragraph (1) of that Article or a securities company, etc. prescribed in paragraph (2) of that Article is to receive on or after the Effective Date (excluding those to be received, on or after the date of the entry or record, on those public and corporate bonds or beneficiary certificates pertaining to the things listed in the items of paragraph (3) of the preceding Article that have been entered or recorded in the book-entry acceptance register prescribed in the provisions referred to in those items pursuant to those provisions after the day on which five years have elapsed from the Effective Date), and with regard to interest or distribution of proceeds on public and corporate bonds prescribed in Article 8, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation or beneficiary certificates prescribed in item (iii) of that paragraph that a financial institution prescribed in paragraph (1) of that Article or a securities company, etc. prescribed in paragraph (2) of that Article is to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第八条第一項（第一号及び第三号に係る部分に限る。）及び同条第二項の規定は、同条第一項に規定する金融機関又は同条第二項に規定する証券業者等が施行日以後に支払を受けるべき同条第一項第一号に規定する公社債又は同項第三号に規定する受益証券の利子又は収益の分配（施行日以後五年を経過する日後に前条第三項各号に規定する規定により当該規定に規定する振替受入簿に記載又は記録がされた当該各号に掲げるものに係る当該公社債又は受益証券につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、旧租税特別措置法第八条第一項に規定する金融機関又は同条第二項に規定する証券業者等が施行日前に支払を受けるべき同条第一項第一号に規定する公社債又は同項第三号に規定する受益証券の利子又は収益の分配については、なお従前の例による。
With regard to interest or distribution of proceeds on public and corporate bonds prescribed in Article 8, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation or beneficiary certificates prescribed in item (iii) of that paragraph for which the resolution or decision on issue, the flotation, or the creation of the trust was made by the book-entry changeover date and which is to be received on or after the Effective Date (excluding those to which the provisions of Article 8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply, and limited to those corresponding to the special calculation period), the provisions of Article 8 of the Former Act on Special Measures Concerning Taxation (limited to the parts concerning paragraph (1), items (i) and (iii) and paragraph (2) of that Article) remain in force. In this case, in paragraph (2) of that Article, the phrase "securities company or" is deemed to be replaced with "financial instruments business operator, financial instruments clearing organization or", and the phrase "securities company, etc." with "financial instruments business operator, etc.", and in paragraph (4) of that Article, the phrase "securities company, etc." with "financial instruments business operator, etc.".
振替移行期日までにその発行の決議若しくは決定、起債又は信託の設定がされた旧租税特別措置法第八条第一項第一号に規定する公社債又は同項第三号に規定する受益証券の利子又は収益の分配で施行日以後に支払を受けるべきもの（新租税特別措置法第八条第一項又は第二項の規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧租税特別措置法第八条（第一項第一号及び第三号並びに同条第二項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「証券業者又は」とあるのは「金融商品取引業者、金融商品取引清算機関又は」と、「証券業者等」とあるのは「金融商品取引業者等」と、同条第四項中「証券業者等」とあるのは「金融商品取引業者等」とする。
If the things listed in the items of paragraph (3) of the preceding Article that have continuously been registered or entrusted as specified in Article 8, paragraph (1), item (i) or (iii) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, since the commencement date of the special calculation period for their interest or distribution of proceeds are deemed, pursuant to the provisions referred to in the relevant item, to be the things specified in that item and are entered or recorded in the transfer account book prescribed in Article 8, paragraph (1), item (i) or (iii) of the New Act on Special Measures Concerning Taxation during the period from the commencement date of that special calculation period to the end date of that special calculation period, the provisions of that paragraph and paragraph (2) of that Article apply for that special calculation period by deeming the things specified in that item pertaining to that interest or distribution of proceeds to have been continuously entered or recorded in that transfer account book as specified in item (i) or (iii) of that paragraph since the commencement date of that special calculation period.
その利子又は収益の分配の特例計算期間の開始日以後引き続き前項の規定によりなおその効力を有するものとされる旧租税特別措置法第八条第一項第一号又は第三号に定めるところにより登録を受け、又は委託されている前条第三項各号に掲げるものが、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定めるものとみなされて新租税特別措置法第八条第一項第一号又は第三号に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子又は収益の分配に係る当該各号に定めるものは当該特例計算期間の開始日から引き続き同項第一号又は第三号に定めるところにより当該振替口座簿に記載又は記録されていたものとみなして、同項及び同条第二項の規定を適用する。
The provisions of Article 41-12, paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in paragraph (9) of that Article issued on or after the Effective Date, and with regard to specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation issued before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十二第九項から第十一項までの規定は、施行日以後に発行される同条第九項に規定する特定短期公社債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期国債等については、なお従前の例による。
With regard to specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that are issued during the period from the Effective Date until the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, the provisions of that paragraph through paragraph (11) of that Article remain in force.
施行日から新社債等振替法附則第十九条に規定する政令で定める日までの間に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期国債等については、同項から同条第十一項までの規定は、なおその効力を有する。
The provisions of Article 41-12, paragraphs (12) through (14) of the New Act on Special Measures Concerning Taxation apply in the case where a person receives, for the first time on or after the Effective Date, through a business office or similar place of a specified book-entry transfer institution, etc. prescribed in paragraph (12) of that Article or an overseas business office, etc. of a foreign intermediary, entries or records under the book-entry transfer system prescribed in that paragraph of specified book-entry government bonds, etc. prescribed in that paragraph, and with regard to the case where a person makes, before the Effective Date, through a business office or similar place of a custodian financial institution, etc. prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation or an overseas business office, etc. of a foreign intermediary, a deposit for mixed custody prescribed in that paragraph of specified short-term government bonds, etc. prescribed in that paragraph, the provisions then in force continue to govern.
In the case where a person makes, during the period from the Effective Date until the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, for the first time, a deposit for mixed custody prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation of specified short-term government bonds, etc. prescribed in that paragraph that were issued by the date specified by that Cabinet Order, through a business office or similar place of a custodian financial institution, etc. prescribed in that paragraph or an overseas business office, etc. of a foreign intermediary, the provisions of paragraphs (12) through (14) of that Article remain in force. In this case, in paragraph (12) of that Article, the phrase "custodian financial institution, etc. (Article 5-2, paragraph (1)" is deemed to be replaced with "custodian financial institution, etc. (Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 14 of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Act No. 65 of 2002) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "Article 5-2, paragraph (5), item (viii)" is deemed to be replaced with "Article 5-2, paragraph (5), item (viii) of the Former Act on Special Measures Concerning Taxation", the phrase "business office or similar place (Article 5-2, paragraph (1)" is deemed to be replaced with "business office or similar place (Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation", and the phrase "Article 5-2, paragraph (5), item (v)" is deemed to be replaced with "Article 5-2, paragraph (5), item (v) of the Former Act on Special Measures Concerning Taxation".
新社債等振替法附則第十九条に規定する政令で定める日までに発行された旧租税特別措置法第四十一条の十二第十二項に規定する特定短期国債等を施行日から当該政令で定める日までの間に、最初に同項に規定する受寄金融機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定短期国債等の同項に規定する混蔵寄託をする場合には、同条第十二項から第十四項までの規定は、なおその効力を有する。この場合において、同条第十二項中「受寄金融機関等（第五条の二第一項」とあるのは「受寄金融機関等（証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律（平成十四年法律第六十五号）第十四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「旧租税特別措置法」という。）第五条の二第一項」と、「第五条の二第五項第八号」とあるのは「旧租税特別措置法第五条の二第五項第八号」と、「営業所等（第五条の二第一項」とあるのは「営業所等（旧租税特別措置法第五条の二第一項」と、「第五条の二第五項第五号」とあるのは「旧租税特別措置法第五条の二第五項第五号」とする。
The provisions of Article 41-12, paragraphs (15) and (19) of the New Act on Special Measures Concerning Taxation apply to a person who has transferred specified book-entry government bonds, etc. prescribed in paragraph (15) of that Article on or after the Effective Date, the corporation that has received the transfer and the corporation that pays the consideration for the transfer, and with regard to a person who transferred specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (15) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the corporation that received the transfer and the corporation that pays the consideration for the transfer, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十二第十五項及び第十九項の規定は、施行日以後に同条第十五項に規定する特定振替国債等を譲渡した者及び当該譲渡を受けた法人並びに当該譲渡の対価の支払をする法人について適用し、施行日前に旧租税特別措置法第四十一条の十二第十五項に規定する特定短期国債等を譲渡した者及び当該譲渡を受けた法人並びに当該譲渡の対価の支払をする法人については、なお従前の例による。
With regard to a person who transfers, on or after the Effective Date, specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (15) of the Former Act on Special Measures Concerning Taxation that were issued by the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, the corporation that receives the transfer and the corporation that pays the consideration for the transfer, the provisions of that paragraph and paragraph (19) of that Article remain in force.
新社債等振替法附則第十九条に規定する政令で定める日までに発行された旧租税特別措置法第四十一条の十二第十五項に規定する特定短期国債等を施行日以後に譲渡した者及び当該譲渡を受けた法人並びに当該譲渡の対価の支払をする法人については、同項及び同条第十九項の規定は、なおその効力を有する。
The provisions of Article 41-12, paragraphs (16), (17) and (20) of the New Act on Special Measures Concerning Taxation apply in the case where a person receives, on or after the Effective Date, payment of redemption money or interest prescribed in paragraph (16) of that Article on specified book-entry government bonds, etc. prescribed in that paragraph, and with regard to the case where a person received, before the Effective Date, payment of redemption money prescribed in Article 41-12, paragraph (16) of the Former Act on Special Measures Concerning Taxation on specified short-term government bonds, etc. prescribed in that paragraph, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十二第十六項、第十七項及び第二十項の規定は、施行日以後に同条第十六項に規定する特定振替国債等の同項に規定する償還金又は利息の支払を受ける場合について適用し、施行日前に旧租税特別措置法第四十一条の十二第十六項に規定する特定短期国債等の同項に規定する償還金の支払を受ける場合については、なお従前の例による。
In the case where a person receives, on or after the Effective Date, payment of redemption money prescribed in Article 41-12, paragraph (16) of the Former Act on Special Measures Concerning Taxation on specified short-term government bonds, etc. prescribed in that paragraph that were issued by the date specified by Cabinet Order prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act, the provisions of paragraphs (16), (17) and (20) of that Article remain in force.
新社債等振替法附則第十九条に規定する政令で定める日までに発行された旧租税特別措置法第四十一条の十二第十六項に規定する特定短期国債等につき、施行日以後に同項に規定する償還金の支払を受ける場合には、同条第十六項、第十七項及び第二十項の規定は、なおその効力を有する。
With regard to payment reports on the consideration for transfer of specified short-term government bonds, etc. or payment reports on redemption money of specified short-term government bonds, etc. prescribed in Article 41-12, paragraph (19) or (20) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of paragraph (22) or the preceding paragraph, the provisions of paragraphs (21) through (23) of that Article remain in force.
The provisions of Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to specified interest prescribed in that paragraph arising from a bond transaction with a repurchase/resale agreement prescribed in that paragraph that commences on or after the Effective Date, and with regard to specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation arising from a bond transaction with a repurchase/resale agreement prescribed in that paragraph that commenced before the Effective Date (including the case where government bonds for which the batch registration prescribed in item (i) of that paragraph pertaining to the transaction has been made have been entered or recorded in the book-entry acceptance register prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act pursuant to the provisions of that Article during the period from the date of commencement of the transaction until the date of its termination; the same applies in the following paragraph), the provisions then in force continue to govern.
新租税特別措置法第四十二条の二第一項（第一号に係る部分に限る。）の規定は、施行日以後に開始する同項に規定する債券現先取引から生ずる同項に規定する特定利子について適用し、施行日前に開始した旧租税特別措置法第四十二条の二第一項に規定する債券現先取引（当該取引に係る同項第一号に規定する一括登録がされている国債が、当該取引の開始の日から終了の日までの間に、新社債等振替法附則第十九条の規定により同条に規定する振替受入簿に記載又は記録がされた場合を含む。次項において同じ。）から生ずる旧租税特別措置法第四十二条の二第一項に規定する特定利子については、なお従前の例による。
The provisions of Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) remain in force with regard to specified interest prescribed in that paragraph arising from a bond transaction with a repurchase/resale agreement prescribed in that paragraph that commences during the period from the Effective Date until the day on which five years have elapsed from the Effective Date.
旧租税特別措置法第四十二条の二第一項（第一号に係る部分に限る。）の規定は、施行日から施行日以後五年を経過する日までの間に開始する同項に規定する債券現先取引から生ずる同項に規定する特定利子については、なおその効力を有する。
The provisions of Article 67-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a foreign corporation prescribed in that paragraph is to receive on or after the Effective Date (excluding, with respect to such book-entry government bonds pertaining to special government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act that have been entered or recorded in the book-entry acceptance register prescribed in that Article after the day on which five years have elapsed from the Effective Date, interest to be received on or after the date of that entry or record), and with regard to interest on batch-registered government bonds prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation prescribed in that paragraph was to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十六第一項の規定は、同項に規定する外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子（施行日以後五年を経過する日後に新社債等振替法附則第十九条に規定する振替受入簿に記載又は記録がされた同条に規定する特例国債に係る当該振替国債につき、当該記載又は記録がされた日以後に支払を受けるべきものを除く。）について適用し、旧租税特別措置法第六十七条の十六第一項に規定する外国法人が施行日前に支払を受けるべき同項に規定する一括登録国債の利子については、なお従前の例による。
With regard to interest on batch-registered government bonds prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation issued by the book-entry changeover date that is to be received on or after the Effective Date (limited to interest corresponding to a special calculation period), the provisions of that Article remain in force.
振替移行期日までに発行された旧租税特別措置法第六十七条の十六第一項に規定する一括登録国債の利子で施行日以後に支払を受けるべきもの（特例計算期間に対応するものに限る。）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 67-16, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives with respect to specified short-term government or company bonds prescribed in that paragraph issued on or after the Effective Date, and with regard to profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives with respect to specified short-term government bonds, etc. prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十六第三項の規定は、外国法人が施行日以後に発行される同項に規定する特定短期公社債につき支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧租税特別措置法第六十七条の十六第三項に規定する特定短期国債等につき支払を受ける同項に規定する償還差益については、なお従前の例による。
With regard to profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation received with respect to specified short-term government bonds, etc. prescribed in that paragraph issued during the period from the Effective Date until the book-entry changeover date, the provisions of that paragraph remain in force.
施行日から振替移行期日までの間に発行された旧租税特別措置法第六十七条の十六第三項に規定する特定短期国債等につき支払を受ける同項に規定する償還差益については、同項の規定は、なおその効力を有する。
Supplementary Provisions, Article 84Transitional Measures Concerning the Application of Penal Provisions
第八十四条（罰則の適用に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 85Delegation of Other Transitional Measures to Cabinet Order
第八十五条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。