Supplementary Provisions (Act No. 8 of 2003) — Act on Special Measures Concerning Taxation

79 articles

Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the following provisions: March 31, 2003;

次に掲げる規定　平成十五年三月三十一日

Omitted

略

the provisions in Article 12 amending Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending paragraphs (4) and (5) of that Article, the provisions amending Article 66-13, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (limited to the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending paragraph (6) of that Article and the provisions amending paragraph (7) of that Article (excluding the part replacing "the items of paragraph (2)" with "paragraph (2)"), and the provisions of Article 149 (limited to the provisions amending Article 27 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)) and Article 150 of the Supplementary Provisions.

第十二条中租税特別措置法第六十六条の十二第一項の改正規定（「同条第十一項」を「同条第九項」に改める部分に限る。）、同条第四項及び第五項の改正規定、同法第六十六条の十三第一項の改正規定、同条第二項の改正規定（「同条第十一項」を「同条第九項」に改める部分に限る。）、同条第六項の改正規定並びに同条第七項の改正規定（「第二項各号」を「第二項」に改める部分を除く。）並びに附則第百四十九条（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）附則第二十七条の改正規定に限る。）及び第百五十条の規定

the following provisions: May 1, 2003;

次に掲げる規定　平成十五年五月一日

Omitted

略

the provisions in Article 12 amending Article 87-4 of the Act on Special Measures Concerning Taxation and the provisions amending Article 87-5, paragraph (1) of that Act (limited to the part replacing ", Article 87-2 and the preceding Article" with "and Article 87-2").

第十二条中租税特別措置法第八十七条の四の改正規定及び同法第八十七条の五第一項の改正規定（「並びに第八十七条の二及び前条」を「及び第八十七条の二」に改める部分に限る。）

the following provisions: July 1, 2003;

次に掲げる規定　平成十五年七月一日

Omitted

略

the provisions in Article 12 amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2004"), and the provisions of Articles 128 through 132 and Article 144 of the Supplementary Provisions.

第十二条中租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十五年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）並びに附則第百二十八条から第百三十二条まで並びに第百四十四条の規定

the following provisions: October 1, 2003;

次に掲げる規定　平成十五年十月一日

Omitted

略

the provisions in Article 12 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Petroleum Tax Act" with "Petroleum and Coal Tax Act"), the provisions amending Article 1 of that Act, the provisions amending Article 2, paragraph (3), item (v) of that Act, the provisions amending Article 33, paragraph (1), item (iii) of that Act, the provisions amending Article 33-2, paragraph (1), item (ii) of that Act, the provisions amending Article 33-3, paragraph (1) of that Act, the provisions amending Article 34-3, paragraph (2), item (vi) of that Act, the provisions amending Article 64, paragraph (1), item (iii) of that Act, the provisions amending Article 65, paragraph (1) of that Act, the provisions amending Article 70-4, paragraph (5) of that Act (excluding the part replacing "paragraph (3)" with "paragraph (4)" and the part renumbering paragraph (5) of that Article as paragraph (6) of that Article), the provisions amending Article 71-2 of that Act (including its heading), the provisions amending Article 78-4, paragraph (3), item (ii) of that Act, the provisions amending Article 84 of that Act (including its heading), the provisions amending the name of Section 3-2 of Chapter VI of that Act, the provisions amending Article 90-4 of that Act, the provisions adding two Articles after that Article, the provisions amending Article 90-5 of that Act, the provisions amending Article 90-6 of that Act, the provisions amending Article 90-6-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005") and the provisions amending Article 90-7, paragraph (3) of that Act, and the provisions of Article 76, paragraphs (2) and (3), Article 99, paragraphs (1) and (2), Article 118, paragraphs (1) and (2), Article 133 and Article 149 (limited to the provisions amending Article 33, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)) of the Supplementary Provisions.

第十二条中租税特別措置法の目次の改正規定（「石油税法」を「石油石炭税法」に改める部分に限る。）、同法第一条の改正規定、同法第二条第三項第五号の改正規定、同法第三十三条第一項第三号の改正規定、同法第三十三条の二第一項第二号の改正規定、同法第三十三条の三第一項の改正規定、同法第三十四条の三第二項第六号の改正規定、同法第六十四条第一項第三号の改正規定、同法第六十五条第一項の改正規定、同法第七十条の四第五項の改正規定（「第三項」を「第四項」に改める部分及び同条第五項を同条第六項とする部分を除く。）、同法第七十一条の二（見出しを含む。）の改正規定、同法第七十八条の四第三項第二号の改正規定、同法第八十四条（見出しを含む。）の改正規定、同法第六章第三節の二の節名の改正規定、同法第九十条の四の改正規定、同条の次に二条を加える改正規定、同法第九十条の五の改正規定、同法第九十条の六の改正規定、同法第九十条の六の二の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分を除く。）及び同法第九十条の七第三項の改正規定並びに附則第七十六条第二項及び第三項、第九十九条第一項及び第二項、第百十八条第一項及び第二項、第百三十三条並びに第百四十九条（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）附則第三十三条第八項の改正規定に限る。）の規定

the following provisions: January 1, 2004;

次に掲げる規定　平成十六年一月一日

Omitted

略

the provisions in Article 12 amending Article 8-2 of the Act on Special Measures Concerning Taxation (including its heading), the provisions amending Article 8-3, paragraphs (1) through (4) of that Act, the provisions amending Article 8-4 of that Act, the provisions amending Article 9, paragraph (1) of that Act, the provisions amending Article 37-10, paragraphs (3) and (5) of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 37-11-4 of that Act, the provisions amending Article 37-11-5, paragraph (1) of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act and the provisions amending Article 37-15 of that Act, and the provisions of Article 61, Article 62, paragraph (1), Article 63, Article 66, Article 77, paragraphs (1) and (2), Article 78, Article 79, paragraphs (1) and (6), Article 80 and Article 82 of the Supplementary Provisions.

第十二条中租税特別措置法第八条の二（見出しを含む。）の改正規定、同法第八条の三第一項から第四項までの改正規定、同法第八条の四の改正規定、同法第九条第一項の改正規定、同法第三十七条の十第三項及び第五項の改正規定、同法第三十七条の十一の三の改正規定、同法第三十七条の十一の四の改正規定、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十四の二第一項の改正規定並びに同法第三十七条の十五の改正規定並びに附則第六十一条、第六十二条第一項、第六十三条、第六十六条、第七十七条第一項及び第二項、第七十八条、第七十九条第一項及び第六項、第八十条並びに第八十二条の規定

Omitted

略

the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect;

次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日

Omitted

略

the provisions in Article 12 amending Article 71-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation.

第十二条中租税特別措置法第七十一条の四第一項第一号の改正規定

the provisions in Article 12 adding one Article after Article 11-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 44-4 of that Act, the provisions amending Article 66 of that Act, the provisions amending Article 66-12, paragraph (1) of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005" and the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending Article 68-21 of that Act, the provisions amending Article 68-86 of that Act, the provisions deleting Article 80, paragraph (2) of that Act and the provisions adding two Articles after Article 80 of that Act (limited to the part adding Article 80-2), and the provisions of Article 103, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization (Act No. 26 of 2003) comes into effect;

第十二条中租税特別措置法第十一条の三の次に一条を加える改正規定、同法第四十四条の四の改正規定、同法第六十六条の改正規定、同法第六十六条の十二第一項の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分及び「同条第十一項」を「同条第九項」に改める部分を除く。）、同法第六十八条の二十一の改正規定、同法第六十八条の八十六の改正規定、同法第八十条第二項を削る改正規定及び同法第八十条の次に二条を加える改正規定（第八十条の二を加える部分に限る。）並びに附則第百三条第一項の規定　産業活力再生特別措置法の一部を改正する法律（平成十五年法律第二十六号）の施行の日

the provisions in Article 12 adding one Article after Article 11-7 of the Act on Special Measures Concerning Taxation, the provisions amending Article 44-8 of that Act (limited to the part pertaining to paragraph (2) of that Article) and the provisions adding one Article after Article 68-24 of that Act (limited to the part pertaining to Article 68-24-2, paragraph (2)): the date on which the Act Partially Amending the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 71 of 2003) comes into effect;

第十二条中租税特別措置法第十一条の七の次に一条を加える改正規定、同法第四十四条の八の改正規定（同条第二項に係る部分に限る。）及び同法第六十八条の二十四の次に一条を加える改正規定（第六十八条の二十四の二第二項に係る部分に限る。）　食品の製造過程の管理の高度化に関する臨時措置法の一部を改正する法律（平成十五年法律第七十一号）の施行の日

the provisions in Article 12 amending Article 20-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-2, paragraph (1), item (iv) of that Act, the provisions amending Article 55-5 of that Act, the provisions amending Article 66-11, paragraph (1), item (iv) of that Act and the provisions amending Article 68-44 of that Act, and the provisions of Article 73, paragraph (1), Article 75, Article 97, paragraph (1), Article 101, paragraph (1), Article 116, paragraph (1) and Article 120, paragraph (1) of the Supplementary Provisions: the date specified in Article 1, item (iv) of the Supplementary Provisions of the Act on the Abolition of the Japan National Oil Corporation Act and the Metal Mining Agency of Japan Act, etc. (Act No. 93 of 2002);

第十二条中租税特別措置法第二十条の三第一項の改正規定、同法第二十八条の二第一項第四号の改正規定、同法第五十五条の五の改正規定、同法第六十六条の十一第一項第四号の改正規定及び同法第六十八条の四十四の改正規定並びに附則第七十三条第一項、第七十五条、第九十七条第一項、第百一条第一項、第百十六条第一項及び第百二十条第一項の規定　石油公団法及び金属鉱業事業団法の廃止等に関する法律（平成十四年法律第九十三号）附則第一条第四号に定める日

the provisions in Article 12 amending Article 34-2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 41-12, paragraph (9), item (vii) of that Act and the provisions amending Article 65-4, paragraph (1), item (xix) of that Act, and the provisions of Article 76, paragraph (4), Article 84, paragraph (4), Article 99, paragraph (3) and Article 118, paragraph (3) of the Supplementary Provisions: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act on the Abolition of the Japan National Oil Corporation Act and the Metal Mining Agency of Japan Act, etc.;

第十二条中租税特別措置法第三十四条の二第二項第十九号の改正規定、同法第四十一条の十二第九項第七号の次に一号を加える改正規定及び同法第六十五条の四第一項第十九号の改正規定並びに附則第七十六条第四項、第八十四条第四項、第九十九条第三項及び第百十八条第三項の規定　石油公団法及び金属鉱業事業団法の廃止等に関する法律附則第一条第二号に定める日

the provisions in Article 12 amending Article 78-2, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5) of that Article) and the provisions of Article 124, paragraph (8) of the Supplementary Provisions: April 1, 2003 or the day following the date on which the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 13 of 2003) comes into effect, whichever is later;

第十二条中租税特別措置法第七十八条の二第五項及び第六項の改正規定（同条第五項に係る部分に限る。）及び附則第百二十四条第八項の規定　平成十五年四月一日又は漁業協同組合合併促進法の一部を改正する法律（平成十五年法律第十三号）の施行の日の翌日のいずれか遅い日

the provisions in Article 12 amending Article 84-5 of the Act on Special Measures Concerning Taxation: April 1, 2003 or the date on which the Industrial Revitalization Corporation Act (Act No. 27 of 2003) comes into effect, whichever is later;

第十二条中租税特別措置法第八十四条の五の改正規定　平成十五年四月一日又は株式会社産業再生機構法（平成十五年法律第二十七号）の施行の日のいずれか遅い日

the provisions in Article 12 amending Article 90-12, paragraph (1) of the Act on Special Measures Concerning Taxation: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002).

第十二条中租税特別措置法第九十条の十二第一項の改正規定　使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）附則第一条第二号に定める日

Supplementary Provisions, Article 58Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第五十八条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）

Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2003 and subsequent years, and the provisions then in force continue to govern income tax for 2002 and prior years.

第十二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。）第二章の規定は、別段の定めがあるものを除くほか、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 59Transitional Measures Concerning Special Provisions on Taxation on Interest on Book-Entry Government Bonds

第五十九条（振替国債の利子の課税の特例に関する経過措置）

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, and with regard to interest on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident or 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について適用し、第十二条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）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振替国債の利子については、なお従前の例による。

Supplementary Provisions, Article 60Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.

第六十条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置）

The provisions of Article 8, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in those provisions that a securities company, etc. or domestic corporation prescribed in those provisions is to receive on or after the Effective Date, and with regard to interest prescribed in Article 8, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a securities company, etc. 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八条第二項、第三項及び第五項の規定は、これらの規定に規定する証券業者等又は内国法人が施行日以後に支払を受けるべきこれらの規定に規定する利子について適用し、旧租税特別措置法第八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項に規定する利子については、なお従前の例による。

Supplementary Provisions, Article 61Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Publicly Offered Investment Trusts, etc.

第六十一条（公募投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置）

With regard to dividends and similar income pertaining to distributions of proceeds of publicly offered investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation prescribed in paragraph (3) of that Article, is to receive before January 1, 2004, the provisions then in force continue to govern.

旧租税特別措置法第八条の二第一項に規定する居住者若しくは国内に恒久的施設を有する非居住者又は同条第三項に規定する非居住者、内国法人若しくは外国法人が平成十六年一月一日前に支払を受けるべき同条第一項に規定する公募投資信託等の収益の分配に係る配当等については、なお従前の例による。

Supplementary Provisions, Article 62Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan

第六十二条（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置）

With regard to dividends and similar income on foreign publicly offered investment trusts, etc. prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation and dividends and similar income on foreign investment trusts, etc. prescribed in paragraph (2) of that Article that a resident prescribed in paragraph (1) of that Article or a domestic corporation prescribed in paragraph (2) of that Article is to receive before January 1, 2004, the provisions then in force continue to govern.

旧租税特別措置法第八条の三第一項に規定する居住者又は同条第二項に規定する内国法人が平成十六年一月一日前に支払を受けるべき同条第一項に規定する国外公募投資信託等の配当等及び同条第二項に規定する国外投資信託等の配当等については、なお従前の例による。

The provisions of Article 8-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign investment trusts, etc. prescribed in that paragraph of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph on or after the Effective Date, and with regard to dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第八条の三第六項の規定は、同項に規定する居住者が施行日以後に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外投資信託等の配当等について適用し、旧租税特別措置法第八条の三第六項に規定する居住者が施行日前に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外投資信託等の配当等については、なお従前の例による。

Supplementary Provisions, Article 63Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Dividends and Similar Income on Investment Units of Specified Investment Corporations

第六十三条（特定投資法人の投資口の配当等に係る配当所得の分離課税等に関する経過措置）

With regard to dividends and similar income on investment units of specified investment corporations prescribed in Article 8-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation prescribed in paragraph (3) of that Article, is to receive before January 1, 2004, the provisions then in force continue to govern.

旧租税特別措置法第八条の四第一項に規定する居住者若しくは国内に恒久的施設を有する非居住者又は同条第三項に規定する非居住者、内国法人若しくは外国法人が平成十六年一月一日前に支払を受けるべき同条第一項に規定する特定投資法人の投資口の配当等については、なお従前の例による。

Supplementary Provisions, Article 64Transitional Measures Concerning Elective Separate Withholding Taxation on Dividend Income from Shares, etc.

第六十四条（株式等に係る配当所得の源泉分離選択課税に関する経過措置）

With regard to dividends and similar income prescribed in Article 8-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.

旧租税特別措置法第八条の五第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日前に支払を受けるべき同項に規定する配当等については、なお従前の例による。

Supplementary Provisions, Article 65Transitional Measures Concerning Dividend Income for Which No Final Return Is Required

第六十五条（確定申告を要しない配当所得に関する経過措置）

With regard to dividends and similar income prescribed in Article 8-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.

旧租税特別措置法第八条の六第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日前に支払を受けるべき同項に規定する配当等については、なお従前の例による。

With regard to the application of the provisions of Article 8-5 of the New Act on Special Measures Concerning Taxation to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (hereinafter referred to as "dividends and similar income" in this paragraph) to be received during the period from April 1, 2003 to December 31, 2003 that are listed in paragraph (1), item (i) or (ii) of that Article, those dividends and similar income are not to include the following dividends and similar income (excluding those received outside Japan that are specified by Cabinet Order):

平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この項において「配当等」という。）で新租税特別措置法第八条の五第一項第一号又は第二号に掲げるものに係る同条の規定の適用については、当該配当等には、次に掲げる配当等（国外において支払を受けるもののうち政令で定めるものを除く。）を含まないものとする。

dividends and similar income pertaining to distributions of proceeds of securities investment trusts other than bond investment trusts prescribed in Article 8-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation, to be received from a domestic corporation prescribed in that item;

新租税特別措置法第八条の五第一項第三号に規定する内国法人から支払を受けるべき同号に規定する公社債投資信託以外の証券投資信託の収益の分配に係る配当等

dividends and similar income on investment units prescribed in Article 8-5, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation, to be received from a specified investment corporation prescribed in that item.

新租税特別措置法第八条の五第一項第五号に規定する特定投資法人から支払を受けるべき同号に規定する投資口の配当等

Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Dividend Tax Credit

第六十六条（配当控除の特例に関する経過措置）

The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income prescribed in paragraph (1) of that Article that an individual is to receive on or after January 1, 2004, and with regard to dividends and similar income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date, the provisions then in force continue to govern.

新租税特別措置法第九条の規定は、個人が平成十六年一月一日以後に支払を受けるべき同条第一項に規定する配当等について適用し、個人が同日前に支払を受けるべき旧租税特別措置法第九条第一項に規定する配当等については、なお従前の例による。

Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan

第六十七条（国外で発行された株式の配当所得の源泉徴収等の特例に関する経過措置）

The provisions of Article 9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign shares prescribed in that paragraph of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph on or after the Effective Date, and with regard to dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第九条の二第五項の規定は、同項に規定する居住者が施行日以後に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外株式の配当等について適用し、旧租税特別措置法第九条の二第五項に規定する居住者が施行日前に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外株式の配当等については、なお従前の例による。

Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.

第六十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）

With regard to the application of the provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (hereinafter referred to as "dividends and similar income" in this paragraph) to be received during the period from April 1, 2003 to December 31, 2003 that are listed in paragraph (1), item (i) of that Article, those dividends and similar income are not to include dividends and similar income on investment units prescribed in item (iii) of that paragraph of a specified investment corporation prescribed in that item.

平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この項において「配当等」という。）で新租税特別措置法第九条の三第一項第一号に掲げるものに係る同条の規定の適用については、当該配当等には、同項第三号に規定する特定投資法人の同号に規定する投資口の配当等を含まないものとする。

With regard to the application of the provisions of Article 9-3, paragraph (2) of the New Act on Special Measures Concerning Taxation to the dividends and similar income referred to in that paragraph to be received during the period from April 1, 2003 to December 31, 2003, the phrase "7 percent" in that paragraph is deemed to be replaced with "10 percent".

平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき新租税特別措置法第九条の三第二項の配当等に係る同項の規定の適用については、同項中「百分の七」とあるのは、「百分の十」とする。

Supplementary Provisions, Article 69Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Has Acquired Machinery, etc.

第六十九条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to depreciable assets listed in the items of Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual 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十条の三の規定は、個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各号に掲げる減価償却資産について適用し、個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十条の六第一項各号に掲げる減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 70Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.

第七十条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual 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十条の四の規定は、個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、個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十条の三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。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Commercialization Equipment, etc. Has Been Acquired, etc.

第七十一条（事業化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）

With regard to commercialization equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.

個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十条の四第一項に規定する事業化設備等については、なお従前の例による。

Supplementary Provisions, Article 72Transitional Measures Concerning Depreciation by Individuals

第七十二条（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 (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (iii) of the table 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, the provisions then in force continue to govern.

新租税特別措置法第十一条第一項（同項の表の第三号に係る部分に限る。）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。）をする同号の中欄に掲げる減価償却資産について適用し、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の表の第三号の中欄に掲げる減価償却資産については、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 with regard to 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 then in force continue to govern.

新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、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の二第一項に規定する地震防災対策用資産については、なお従前の例による。

With regard to equipment for business innovation prescribed in Article 11-3, 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十一条の三第一項に規定する事業革新設備については、なお従前の例による。

With regard to 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 makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.

個人が平成十五年六月三十日までに取得等をする旧租税特別措置法第十一条の三第二項に規定する製造過程管理高度化設備等については、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 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified leisure facilities prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第十一条の五第一項の規定は、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特定余暇利用施設について適用し、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十一条の四第一項に規定する特定余暇利用施設については、なお従前の例による。

The provisions of Article 11-6, 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 with regard to 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 then in force continue to govern.

新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信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の五第一項に規定する特定電気通信設備等については、なお従前の例による。

The provisions of Article 11-9, 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 with regard to 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 then in force continue to govern.

新租税特別措置法第十一条の九第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化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の七第一項に規定する再商品化設備等については、なお従前の例による。

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 for 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 for 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十二条第一項の規定は、個人が施行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十二条第一項に規定する工業用機械等については、なお従前の例による。

With regard to machinery and equipment prescribed in Article 12-2, 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二第一項に規定する機械及び装置については、なお従前の例による。

The provisions of Article 12-2, paragraph (1) 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一項の規定は、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。

The provisions of Article 12-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to replacement hospital buildings prescribed in Article 12-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed 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三第三項の規定は、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建替え病院用等建物について適用し、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十二条の三第三項に規定する建替え病院用建物については、なお従前の例による。

The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item on or after the Effective Date. In this case, with regard to the application of the provisions of that Article when an individual referred to in that item who has received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "each year (or, for a new farm management improvement plan referred to in that item whose year of commencement of application is a year within five years after the year of commencement of application pertaining to another farm management improvement plan referred to in item (i) of that paragraph, each year from the year following the year in which five years have elapsed from the year of commencement of application pertaining to that other farm management improvement plan to the year in which five years have elapsed from the year of commencement of application pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "each year".

新租税特別措置法第十三条の三第一項（第一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。この場合において、施行日前に同号に規定する認定を受けたことのある同号の個人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「各年（その適用開始年が同項第一号の他の農業経営改善計画に係る適用開始年以後五年以内の年である同号の新農業経営改善計画にあつては、当該他の農業経営改善計画に係る適用開始年以後五年を経過する年の翌年から当該新農業経営改善計画に係る適用開始年以後五年を経過する年までの各年）」とあるのは、「各年」とする。

With regard to depreciable assets specified in Article 13-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who received the certification prescribed in that item before the Effective Date, 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一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 (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly 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第二項の規定は、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高齢者向け優良賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) 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 (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二項に規定する高齢者向け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。

With regard to assets listed in the items of Article 16, 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十六条第一項各号に掲げる資産については、なお従前の例による。

With regard to contributions specified in Article 18, paragraph (1), item (iii), (iv) or (vi) 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三号、第四号又は第六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 73Transitional Measures Concerning Reserves of Individuals

第七十三条（個人の準備金に関する経過措置）

The provisions of Article 20 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds under Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to mining pollution control reserve funds under Article 20-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual set aside before that date, the provisions then in force continue to govern.

新租税特別措置法第二十条の規定は、個人の附則第一条第十二号に定める日以後に積み立てた新租税特別措置法第二十条第一項の鉱害防止積立金について適用し、個人の同日前に積み立てた旧租税特別措置法第二十条の三第一項の鉱害防止積立金については、なお従前の例による。

With regard to reserves for programs, etc. under Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in the left-hand column of each item of the table in that paragraph has set aside in each year up to and including 2003, the provisions of that Article remain in force.

旧租税特別措置法第二十条の二第一項の表の各号の上欄に掲げる個人が平成十五年以前の各年において積み立てた同項のプログラム等準備金については、同条の規定は、なおその効力を有する。

Supplementary Provisions, Article 74Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals

第七十四条（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）

In the case where the gross revenue pertaining to business income for each year up to and including 2003 of an individual includes revenue prescribed in Article 21, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

個人の平成十五年以前の各年分の事業所得に係る総収入金額のうちに旧租税特別措置法第二十一条第一項に規定する収入金額がある場合については、なお従前の例による。

Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds

第七十五条（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, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (iv) of that paragraph that an individual pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to contributions listed in Article 28-2, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual paid before that date, the provisions then in force continue to govern.

新租税特別措置法第二十八条第一項第四号の規定は、個人が附則第一条第十二号に定める日以後に支出する同項第四号に掲げる負担金について適用し、個人が同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四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 76Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第七十六条（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 31-2 of the New Act on Special Measures Concerning Taxation apply to transfers that an individual makes on or after the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in paragraph (1) of that Article, and with regard to transfers that an individual made before the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

新租税特別措置法第三十一条の二の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する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三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。

The provisions of Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) and Article 34-3, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in those provisions that an individual makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and with regard to transfers of land, etc. prescribed in Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) or Article 34-3, paragraph (2), item (vi) 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第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項及び第三十四条の三第二項第六号の規定は、個人が附則第一条第四号に定める日以後に行うこれらの規定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第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項又は第三十四条の三第二項第六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。

With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) and Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" is deemed to be replaced with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "the following cases" in Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following cases and the case where, with respect to land, etc. (limited to agricultural land prescribed in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, and settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, is acquired through a replotting disposition pertaining to that land, etc. (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for the facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, or land planned to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, the replotted land or the land or part thereof that is to be the subject of that right was determined with its area specially reduced, or the replotted land or the land or part thereof that is to be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency)".

附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項及び第三十四条の三第二項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八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旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第三十三条の二第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、新租税特別措置法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等（旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。）につき独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金（当該土地等について、独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得する場合」とする。

The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to transfers of land, etc. prescribed in Article 34-2, 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三十四条の二第二項第十九号の規定は、個人が附則第一条第十三号に定める日以後に行う新租税特別措置法第三十四条の二第一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三十四条の二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 (xxiii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第三十四条の二第二項第二十三号の規定は、個人が施行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し、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二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 then in force continue to govern a transfer of assets listed in the left-hand column of item (xix) 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.

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。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. Pertaining to Shares, etc.

第七十七条（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 apply to a transfer of shares, etc. prescribed in that paragraph that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

新租税特別措置法第三十七条の十第三項の規定は、個人が平成十六年一月一日以後に行う同項に規定する株式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三十七条の十第三項に規定する株式等の譲渡については、なお従前の例による。

The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a securities investment trust for shares and similar interests, etc. prescribed in that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a privately placed securities investment trust, etc. prescribed in Article 37-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation.

新租税特別措置法第三十七条の十第五項の規定は、平成十六年一月一日以後の同項に規定する株式等証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十第五項に規定する私募証券投資信託等の終了又は一部の解約については、なお従前の例による。

The provisions then in force continue to govern the deduction under the provisions of Article 37-10, paragraph (6) of the Former Act on Special Measures Concerning Taxation with regard to a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2003, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year.

施行日前に死亡した者、施行日前に平成十五年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者に係る旧租税特別措置法第三十七条の十第六項の規定による控除については、なお従前の例による。

Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account

第七十八条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）

The provisions of Article 37-11-3 of the New Act on Special Measures Concerning Taxation apply to margin transactions, etc. prescribed in paragraph (2) of that Article that are processed on or after January 1, 2004 in a specified account prescribed in that paragraph, and the provisions then in force continue to govern margin transactions prescribed in Article 37-11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were processed before that date in a specified account prescribed in that paragraph.

新租税特別措置法第三十七条の十一の三の規定は、同条第二項に規定する特定口座において平成十六年一月一日以後に処理される同項に規定する信用取引等について適用し、旧租税特別措置法第三十七条の十一の三第二項に規定する特定口座において同日前に処理された同項に規定する信用取引については、なお従前の例による。

In a specified account prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, a when-issued transaction prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation) that was processed before January 1, 2004 in an account other than that specified account and for which the settlement is made on or after that date may be transferred from that account, pursuant to the provisions of Cabinet Order. In such a case, the provisions of that Article apply by deeming the transaction so transferred to be a transaction processed in that specified account.

新租税特別措置法第三十七条の十一の三第二項に規定する特定口座においては、平成十六年一月一日前に当該特定口座以外の口座において処理された上場株式等（新租税特別措置法第三十七条の十一第一項に規定する上場株式等をいう。）の新租税特別措置法第三十七条の十一の三第二項に規定する発行日取引であって同日以後に当該発行日取引に係る決済が行われるものを当該口座から政令で定めるところにより移管できるものとする。この場合において、当該移管がされた取引は、当該特定口座において処理された取引とみなして、同条の規定を適用する。

Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account

第七十九条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置）

The provisions of Article 37-11-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (8)) apply to the consideration for a transfer of listed shares, etc. held in a specified account prescribed in paragraph (1) of that Article and the amount equivalent to the gain from a cash settlement prescribed in that paragraph that are to be paid on or after January 1, 2004, and to the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that is made on or after that date, and the provisions then in force continue to govern the consideration for a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the amount equivalent to the gain from a cash settlement prescribed in that paragraph that were to be paid before that date, and the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that was made before that date.

新租税特別措置法第三十七条の十一の四（第八項を除く。）の規定は、平成十六年一月一日以後に支払うべき同条第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日以後に行われる同項に規定する差金決済により生じた同条第三項第一号ロに規定する差損金額について適用し、同日前に支払うべき旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日前に行われた同項に規定する差金決済により生じた同条第三項第一号ロに規定する差損金額については、なお従前の例による。

With regard to the application of the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an adjusted income amount in a specified account prescribed in that paragraph has arisen from a transfer of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph, or from a cash settlement of a margin transaction in listed shares, etc. prescribed in that paragraph that was processed in that specified account, made during the period from April 1, 2003 to December 31, 2003 (referred to as the "special period" in the following paragraph), the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".

平成十五年四月一日から同年十二月三十一日までの期間（次項において「特例期間」という。）内に行われた旧租税特別措置法第三十七条の十一の四第一項の規定の適用を受ける同項の特定口座に係る同項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済により同項に規定する特定口座内調整所得金額が生じた場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。

With regard to the application of the provisions of Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where, on the last day of each month within the special period, the amount listed in item (i) of that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph exceeds the amount listed in item (ii) of that paragraph, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".

特例期間内の各月の末日において旧租税特別措置法第三十七条の十一の四第三項の規定の適用を受ける同項の特定口座に係る同項第一号に掲げる金額が同項第二号に掲げる金額を超える場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。

If, on December 31, 2003, with regard to a specified account referred to in Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a securities company referred to in that paragraph has opened as of that date, the amount listed in item (i) pertaining to that specified account exceeds the amount listed in item (ii), the securities company must refund income tax equivalent to the amount of that excess (referred to as the "excess amount" in the following paragraph) to the resident prescribed in that paragraph or the nonresident who has a permanent establishment in Japan who has opened that specified account:

平成十五年十二月三十一日において旧租税特別措置法第三十七条の十一の四第三項の特定口座を開設している同項の証券業者は、同日において当該特定口座に係る第一号に掲げる金額が第二号に掲げる金額を超える場合には、当該特定口座を開設する同項に規定する居住者又は国内に恒久的施設を有する非居住者に対し、当該超える部分の金額（次項において「超過額」という。）に相当する所得税を還付しなければならない。

the amount remaining after deducting, from the total of the amounts of income tax that was collected, or was to be collected, under the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation on transfers of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to that specified account, or on cash settlements of margin transactions in listed shares, etc. prescribed in that paragraph that were processed in that specified account, made during 2003, the total of the amounts of income tax that was refunded, or was to be refunded, under the provisions of paragraph (3) of that Article for each month during that year;

平成十五年中に行われた当該特定口座に係る旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済につき同項の規定による徴収をした、又は徴収をすべき所得税の額の合計額から同年中の各月につき同条第三項の規定による還付をした、又は還付をすべき所得税の額の合計額を控除した残額

the amount equivalent to 7 percent of the amount listed in Article 37-11-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the covered transfer, etc. prescribed in that paragraph last made in 2003 with regard to that specified account.

当該特定口座について平成十五年において最後に行われた旧租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等に係る同項第一号に掲げる金額の百分の七に相当する金額

The procedures for the refund of the excess amount under the provisions of the preceding paragraph and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

前項の規定による超過額の還付の手続その他同項の規定の適用に関し必要な事項は、政令で定める。

The provisions of Article 37-11-4, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to a report referred to in Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that are processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) on or after January 1, 2004.

新租税特別措置法第三十七条の十一の四第八項の規定は、平成十六年一月一日以後に同項の源泉徴収選択口座において処理される新租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書について適用する。

Notwithstanding the provisions of Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation, a report referred to in that paragraph pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed by December 31, 2003 in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a written notification choosing withholding for a specified account prescribed in that paragraph has been submitted (limited to a report that is to be submitted to the district director pursuant to the provisions of Article 37-11-3, paragraph (7)) need not be prepared or submitted.

旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書の提出がされた同項に規定する特定口座において平成十五年十二月三十一日までに処理された旧租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書（同項の規定により税務署長に提出することとされるものに限る。）については、同項の規定にかかわらず、その作成及び提出は、要しない。

Supplementary Provisions, Article 80Transitional Measures Concerning Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required

第八十条（確定申告を要しない上場株式等の譲渡による所得に関する経過措置）

The provisions of Article 37-11-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and prior years.

新租税特別措置法第三十七条の十一の五の規定は、平成十六年分以後の所得税について適用し、平成十五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 81Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. Pertaining to Shares Issued by Specified Small and Medium-Sized Companies

第八十一条（特定中小会社が発行した株式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 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a transfer of specified shares of a specified small and medium-sized company prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of specified shares of a specified small and medium-sized company prescribed in Article 37-13, paragraph (8) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第三十七条の十三の三の規定は、個人が施行日以後に行う同条第一項に規定する特定中小会社の特定株式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の十三第八項に規定する特定中小会社の特定株式の譲渡については、なお従前の例による。

Supplementary Provisions, Article 82Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.

第八十二条（公社債等の譲渡等による所得の課税の特例に関する経過措置）

The provisions of Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to a transfer of public and corporate bonds, etc. prescribed in those provisions that is made on or after January 1, 2004, and the provisions then in force continue to govern a transfer of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation that was made before that date.

新租税特別措置法第三十七条の十五第一項第一号及び第二項第一号の規定は、平成十六年一月一日以後に行われるこれらの規定に規定する公社債等の譲渡について適用し、同日前に行われた旧租税特別措置法第三十七条の十五第一項第一号及び第二項第一号に規定する公社債等の譲渡については、なお従前の例による。

The provisions of Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a bond investment trust, etc. prescribed in those provisions, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a publicly offered securities investment trust, etc. prescribed in Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation.

新租税特別措置法第三十七条の十五第一項第二号及び第二項第二号の規定は、平成十六年一月一日以後のこれらの規定に規定する公社債投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十五第一項第二号及び第二項第二号に規定する公募証券投資信託等の終了又は一部の解約については、なお従前の例による。

The provisions then in force continue to govern a transfer of investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iii) and paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that was made before January 1, 2004.

平成十六年一月一日前に行われた旧租税特別措置法第三十七条の十五第一項第三号及び第二項第三号に規定する特定の投資法人の投資口の譲渡については、なお従前の例による。

The provisions then in force continue to govern an amount delivered to a person holding investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iv) and paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation by reason of an event prescribed in any of the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that occurred before January 1, 2004.

平成十六年一月一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旧租税特別措置法第三十七条の十五第一項第四号及び第二項第四号に規定する特定の投資法人の投資口を有する者に対して交付される金額については、なお従前の例による。

Supplementary Provisions, Article 83Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.

第八十三条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where a resident referred to in that paragraph has ceased, on or after the Effective Date, to use a house for residential use, an existing house or a house on which renovation work, etc. has been carried out, prescribed in that paragraph, as that person's own residence.

新租税特別措置法第四十一条第八項の規定は、同項の居住者が施行日以後に同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その者の居住の用に供しないこととなった場合について適用する。

Supplementary Provisions, Article 84Transitional Measures Concerning Separate Taxation, etc. on Profit from Redemption, etc.

第八十四条（償還差益等に係る分離課税等に関する経過措置）

The provisions of Article 41-12, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to discount bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern discount bonds prescribed in Article 41-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.

新租税特別措置法第四十一条の十二第二項の規定は、施行日以後に発行される同項に規定する割引債について適用し、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二項に規定する割引債については、なお従前の例による。

The provisions of Article 41-12, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation that was to be paid before the Effective Date.

新租税特別措置法第四十一条の十二第六項の規定は、施行日以後に支払をすべき同項に規定する償還差益について適用し、施行日前に支払をすべき旧租税特別措置法第四十一条の十二第六項に規定する償還差益については、なお従前の例による。

The provisions of Article 41-12, paragraph (9), item (iv) of the New Act on Special Measures Concerning Taxation apply to national government bonds prescribed in that item that are issued on or after the Effective Date.

新租税特別措置法第四十一条の十二第九項第四号の規定は、施行日以後に発行される同号に規定する国債について適用する。

The provisions of Article 41-12, paragraph (9), item (viii) of the New Act on Special Measures Concerning Taxation apply to national government bonds prescribed in item (viii) of that paragraph that are issued on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.

新租税特別措置法第四十一条の十二第九項第八号の規定は、附則第一条第十三号に定める日以後に発行される同項第八号に規定する国債について適用する。

Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions

第八十五条（先物取引に係る雑所得等の課税の特例に関する経過措置）

The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to a settlement by payment of differences, etc. prescribed in that paragraph of futures transactions prescribed in that paragraph that an individual carries out on or after January 1, 2003, and the provisions then in force continue to govern a settlement by payment of differences, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation of commodity futures transactions prescribed in that paragraph that an individual carried out before that date.

新租税特別措置法第四十一条の十四（第一項第一号に係る部分に限る。）の規定は、個人が平成十五年一月一日以後に行う同項に規定する先物取引に係る同項に規定する差金等決済について適用し、個人が同日前に行った旧租税特別措置法第四十一条の十四第一項に規定する商品先物取引に係る同項に規定する差金等決済については、なお従前の例による。

The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii)) apply to a settlement by payment of differences, etc. prescribed in that paragraph of futures transactions prescribed in that paragraph that an individual carries out on or after January 1, 2004.

新租税特別措置法第四十一条の十四（第一項第二号に係る部分に限る。）の規定は、個人が平成十六年一月一日以後に行う同項に規定する先物取引に係る同項に規定する差金等決済について適用する。

Supplementary Provisions, Article 86Adjustment Between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate

第八十六条（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 62, paragraph (1), Article 64, Article 66, Articles 69 through 71, Articles 76 through 81 or Article 83 of the Supplementary Provisions or the preceding Article apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 62, paragraph (1), Article 64, Article 66, Articles 69 through 71, Articles 76 through 81, Article 83 and Article 85 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), and".

附則第六十二条第一項、第六十四条、第六十六条、第六十九条から第七十一条まで、第七十六条から第八十一条まで、第八十三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）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する法律（平成十五年法律第八号）附則第六十二条第一項、第六十四条、第六十六条、第六十九条から第七十一条まで、第七十六条から第八十一条まで、第八十三条及び第八十五条の規定並びに」とする。

Supplementary Provisions, Article 87Principles of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第八十七条（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, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter through Article 122 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, which began before the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第百二十二条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結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 88Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.

第八十八条（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 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation that begin on or after January 1, 2003 and end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before January 1, 2003 and business years that ended before the Effective Date.

新租税特別措置法第四十二条の四の規定は、法人の平成十五年一月一日以後に開始し、かつ、施行日以後に終了する事業年度分の法人税について適用し、法人の平成十五年一月一日前に開始した事業年度及び施行日前に終了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 89Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第八十九条（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, paragraph (5) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第四十二条の五第五項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 90Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium-Sized Enterprise, etc. Acquires Machinery, etc.

第九十条（中小企業者等が機械等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 depreciable assets listed in the items of paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after 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各号に掲げる減価償却資産について適用する。

Supplementary Provisions, Article 91Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.

第九十一条（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 (excluding paragraph (7)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.

新租税特別措置法第四十二条の七（第七項を除く。）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。

The provisions of Article 42-7, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第四十二条の七第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 92Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Commercialization Equipment, etc. Is Acquired, etc.

第九十二条（事業化設備等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 then in force continue to govern commercialization equipment, etc. prescribed in Article 42-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.

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八第一項に規定する事業化設備等については、なお従前の例による。

Supplementary Provisions, Article 93Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa

第九十三条（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）

The provisions of Article 42-9, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第四十二条の九第四項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 94Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.

第九十四条（沖縄の特定中小企業者が経営革新設備等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 42-10, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第四十二条の十第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 95Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Information and Communications Equipment, etc. Is Acquired, etc.

第九十五条（情報通信機器等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 42-11 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a corporation that acquires, manufactures or leases information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003.

新租税特別措置法第四十二条の十一の規定は、平成十五年一月一日以後に同条第一項に規定する情報通信機器等の取得若しくは製作又は賃借をする法人の施行日以後に終了する事業年度分の法人税について適用する。

The provisions then in force continue to govern depreciable assets listed in the items of Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before the Effective Date.

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十一第一項各号に掲げる減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 96Transitional Measures Concerning Depreciation by Corporations

第九十六条（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 item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation makes an acquisition, etc. (meaning an 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 depreciable assets listed in the middle column of item (iii) of the table 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（同項の表の第三号に係る部分に限る。）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。）をする同号の中欄に掲げる減価償却資産について適用し、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の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities 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 research facilities prescribed in Article 43-2, 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の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、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の二第一項に規定する研究施設については、なお従前の例による。

The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, 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 conservation project assets, etc. prescribed in Article 43-3, paragraph (2) 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の三第二項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、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の三第二項に規定する保全事業等資産については、なお従前の例による。

The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets 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 earthquake disaster prevention assets prescribed in Article 44, 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四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。

The provisions then in force continue to govern equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法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四十四条の四第一項に規定する事業革新設備については、なお従前の例による。

With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.

法人が平成十五年六月三十日までに取得等をする旧租税特別措置法第四十四条の四第二項に規定する製造過程管理高度化設備等については、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 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities 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 specified leisure facilities prescribed in Article 44-5, 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四十四条の五第一項の規定は、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特定余暇利用施設について適用し、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四十四条の五第一項に規定する特定余暇利用施設については、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, 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 specified telecommunications equipment, etc. 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.

新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信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四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) 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.

法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。

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.

新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化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四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。

The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation 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.

新租税特別措置法第四十五条第一項の規定は、法人が施行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四十五条第一項に規定する工業用機械等については、なお従前の例による。

The provisions then in force continue to govern machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法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四十五条の二第一項に規定する機械及び装置については、なお従前の例による。

The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

新租税特別措置法第四十五条の二第一項の規定は、法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、法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四十五条の三第一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。

The provisions of Article 45-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to replacement hospital 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 replacement hospital buildings prescribed in Article 45-3, paragraph (4) 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四十五条の二第四項の規定は、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建替え病院用等建物について適用し、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四十五条の三第四項に規定する建替え病院用建物については、なお従前の例による。

The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by a corporation referred to in that item that receives the certification prescribed in that item on or after the Effective Date. In such a case, with regard to the application of the provisions of that Article when a corporation referred to in that item that has once received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "period (for a new farm management improvement plan prescribed in item (i) of that paragraph, the period from the day following the end of the business year that includes the day preceding the day on which five years have elapsed from the application period commencement date pertaining to the other farm management improvement plan prescribed in that item (where the business year that includes that preceding day falls under a consolidated business year, the end of that consolidated business year) (or, where that day is before the application period commencement date pertaining to that new farm management improvement plan, the application period commencement date pertaining to that new farm management improvement plan) to the day preceding the day on which five years have elapsed from the application period commencement date pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "period".

新租税特別措置法第四十六条の三第一項（第一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認定を受ける同号の法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。この場合において、施行日前に同号に規定する認定を受けたことのある同号の法人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「期間（同項第一号に規定する新農業経営改善計画にあつては、同号に規定する他の農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日を含む事業年度終了の日（当該前日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度終了の日）の翌日（その日が当該新農業経営改善計画に係る適用期間開始日前である場合には、当該新農業経営改善計画に係る適用期間開始日）から当該新農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日までの期間）」とあるのは、「期間」とする。

With regard to depreciable assets specified in Article 46-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by a corporation referred to in that item that received the certification prescribed in that item before the Effective Date, 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四十六条の三第一項第一号に規定する認定を受けた同号の法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 47, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date.

新租税特別措置法第四十七条第三項の規定は、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高齢者向け優良賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In such a case, the phrase "Article 68-34, paragraph (3)" in paragraph (4) of that Article is deemed to be replaced with "Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 115, paragraph (18) of the Supplementary Provisions of that Act".

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三項に規定する高齢者向け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。この場合において、同条第四項中「第六十八条の三十四第三項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第十八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十二条の規定による改正前の租税特別措置法第六十八条の三十四第三項」とする。

The provisions of Article 47-2, paragraph (1) 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 builds on or after the Effective Date.

新租税特別措置法第四十七条の二第一項の規定は、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 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 115, paragraph (20) of the Supplementary Provisions of that Act".

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。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第二十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十二条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。

The provisions then in force continue to govern assets listed in the items of Article 49, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法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四十九条第一項各号に掲げる資産については、なお従前の例による。

The provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.

法人が施行日前に支出した旧租税特別措置法第五十二条第一項第三号、第四号又は第六号に定める負担金については、なお従前の例による。

With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (6), (16), (18) and (20) apply, the phrase "or Articles 44-4 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-4 through 48, or Article 44-4 (limited to the part pertaining to paragraph (2)), Article 46-3, paragraph (1) (limited to the part pertaining to item (i)), Article 47 (limited to the part pertaining to paragraph (3)) or Article 47-2 of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remain in force pursuant to the provisions of Article 96, paragraph (6), (16), (18) or (20) of the Supplementary Provisions of that Act".

第六項、第十六項、第十八項及び第二十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五十二条の二及び第五十二条の三の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の四から第四十八条まで」とあるのは、「若しくは第四十四条の四から第四十八条まで又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第六項、第十六項、第十八項若しくは第二十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十二条の規定による改正前の租税特別措置法第四十四条の四（第二項に係る部分に限る。）、第四十六条の三第一項（第一号に係る部分に限る。）、第四十七条（第三項に係る部分に限る。）若しくは第四十七条の二」とする。

Supplementary Provisions, Article 97Transitional Measures Concerning Reserves of Corporations

第九十七条（法人の準備金に関する経過措置）

The provisions of Article 55-5 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a corporation set aside before that date.

新租税特別措置法第五十五条の五の規定は、法人の附則第一条第十二号に定める日以後に積み立てた鉱害防止積立金について適用し、法人の同日前に積み立てた鉱害防止積立金については、なお従前の例による。

With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year, beginning before the Effective Date, of a corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 68-51, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 68-51, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to in this Article as the '2003 Amendment Act') (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 68-51, paragraph (1)" with "pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in paragraphs (4) and (5) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act"; in paragraph (8) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (7)" with "the first sentence of Article 68-51, paragraph (7) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (7)" with "'Article 68-51, paragraph (7) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (9) of that Article, the phrase "Article 68-51, paragraph (1)" is deemed to be replaced with "Article 68-51, paragraph (1) of the Former Act", the phrase "the first sentence of Article 68-51, paragraph (8)" with "the first sentence of Article 68-51, paragraph (8) of the Former Act, which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of the 2003 Amendment Act", the phrase "'Article 68-51, paragraph (8)" with "'Article 68-51, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 57, paragraph (2)" with "Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act".

旧租税特別措置法第五十七条第一項の表の各号の上欄に掲げる法人の施行日前に開始した各事業年度において同項の規定により所得の金額の計算上損金の額に算入されたプログラム等準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の五十一第一項の規定の」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号。以下この条において「平成十五年改正法」という。）第十二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「旧法」という。）第六十八条の五十一第一項の規定の」と、「第六十八条の五十一第一項の規定に」とあるのは「旧法第六十八条の五十一第一項の規定に」と、同条第三項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「合併又は分割型分割」とあるのは「合併」と、同項第一号中「、適格現物出資又は適格事後設立」とあるのは「又は適格現物出資」と、同項第二号中「場合又は分割型分割により無償補修の全部又は一部を行わないこととなつた場合」とあるのは「場合」と、「金額又はその分割型分割直前における当該無償補修に係るプログラム等準備金の金額のうちその行わないこととなつた無償補修に係るものとして政令で定めるところにより計算した金額（当該分割型分割により当該無償補修の全部を行わないこととなつた場合には、その分割型分割直前におけるプログラム等準備金の金額）」とあるのは「金額」と、同条第四項及び第五項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、同条第八項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第七項前段」とあるのは「平成十五年改正法附則第百十六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旧法第六十八条の五十一第七項前段」と、「「第六十八条の五十一第七項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六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同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第七項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七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同法第十二条の規定による改正前の租税特別措置法第五十七条第二項」と、同条第九項中「第六十八条の五十一第一項」とあるのは「旧法第六十八条の五十一第一項」と、「第六十八条の五十一第八項前段」とあるのは「平成十五年改正法附則第百十六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旧法第六十八条の五十一第八項前段」と、「「第六十八条の五十一第八項」とあるのは「「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六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同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第八項」と、「第五十七条第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七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同法第十二条の規定による改正前の租税特別措置法第五十七条第二項」とする。

Supplementary Provisions, Article 98Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations

第九十八条（法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）

The provisions then in force continue to govern the case where a corporation has revenue prescribed in Article 58, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its business year that includes the day preceding the Effective Date or in any business year prior thereto.

法人の施行日の前日を含む事業年度以前の各事業年度に旧租税特別措置法第五十八条第一項に規定する収入金額がある場合については、なお従前の例による。

Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations

第九十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）

The provisions of Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in those provisions that a corporation makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

新租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号の規定は、法人が附則第一条第四号に定める日以後に行うこれらの規定に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号に規定する土地等の譲渡に係る法人税については、なお従前の例による。

With regard to the application of the provisions of Article 64, paragraph (1) and Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "project under Article 11, paragraph (1), item (vii), (a)" in item (iii) of that paragraph with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act".

附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第六十四条第一項及び第六十五条第一項の規定の適用については、新租税特別措置法第六十四条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八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旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第六十五条第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。

The provisions of Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

新租税特別措置法第六十五条の四第一項第十九号の規定は、法人が附則第一条第十三号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

新租税特別措置法第六十五条の四第一項第二十三号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。

Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第百条（鉱工業技術研究組合等の所得計算の特例に関する経過措置）

The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that a corporation listed in any of those items acquired or manufactured before the Effective Date.

旧租税特別措置法第六十六条の十第一項第三号、第四号又は第六号に掲げる法人が施行日前に取得又は製作をしたこれらの号に定める固定資産については、なお従前の例による。

Supplementary Provisions, Article 101Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds

第百一条（特定の基金に対する負担金等の損金算入の特例に関する経過措置）

The provisions of Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (iv) of that paragraph that a corporation pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation paid before that date.

新租税特別措置法第六十六条の十一第一項第四号の規定は、法人が附則第一条第十二号に定める日以後に支出する同項第四号に掲げる負担金について適用し、法人が同日前に支出した旧租税特別措置法第六十六条の十一第一項第四号に掲げる負担金については、なお従前の例による。

The provisions of Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that a corporation pays on or after the Effective Date.

新租税特別措置法第六十六条の十一第一項第五号の規定は、法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する。

Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations

第百二条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置）

The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a certified specified nonprofit corporation prescribed in that paragraph.

新租税特別措置法第六十六条の十一の二第一項の規定は、同項に規定する認定特定非営利活動法人の施行日以後に終了する事業年度分の法人税について適用する。

Supplementary Provisions, Article 103Transitional Measures Concerning Special Provisions on the Carryover Period of Losses

第百三条（欠損金の繰越期間の特例に関する経過措置）

The provisions of Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising from equipment disposal, etc. prescribed in that paragraph that has arisen in a business year of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the amount of loss arising from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that ended before that date.

新租税特別措置法第六十六条の十二第一項の規定は、法人の附則第一条第十号に定める日以後に終了する事業年度において生じた同項に規定する設備廃棄等による欠損金額について適用し、法人の同日前に終了した事業年度において生じた旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄等による欠損金額については、なお従前の例による。

The provisions then in force continue to govern the special amount of loss prescribed in Article 66-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a corporation listed in item (ii) of that paragraph that received the certification prescribed in that item within the period specified in paragraph (3), item (ii) of that Article.

旧租税特別措置法第六十六条の十三第三項第二号に定める期間内に同条第二項第二号に規定する認定を受けた同号に掲げる法人の同項に規定する特例欠損金額については、なお従前の例による。

Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations

第百四条（特定の医療法人の法人税率の特例に関する経過措置）

The provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a medical care corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a medical care corporation that ended before the Effective Date.

新租税特別措置法第六十七条の二第一項の規定は、医療法人の施行日以後に終了する事業年度分の法人税について適用し、医療法人の施行日前に終了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。

The approval of the Minister of Finance that a medical care corporation received before the Effective Date pursuant to the provisions of Article 67-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be the approval of the Commissioner of the National Tax Agency received pursuant to the provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation.

医療法人が、施行日前に旧租税特別措置法第六十七条の二第一項の規定により受けた財務大臣の承認は、新租税特別措置法第六十七条の二第一項の規定により受けた国税庁長官の承認とみなす。

Supplementary Provisions, Article 105Transitional Measures Concerning the Tax Exemption on Interest, etc. on Book-Entry Government Bonds

第百五条（振替国債の利子等の非課税に関する経過措置）

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 on specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives on specified short-term public and corporate bonds prescribed in that paragraph that were issued before the Effective Date.

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は、なお従前の例による。

Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions, etc. on Taxation Pertaining to Special Purpose Trusts

第百六条（特定目的信託に係る課税の特例等に関する経過措置）

The provisions of Article 68-3-3, paragraph (1), item (ii), (a) and Article 68-3-4, paragraph (1), item (ii), (a) of the New Act on Special Measures Concerning Taxation apply to corporation tax for calculation periods (meaning the calculation periods prescribed in Article 15-3, paragraphs (1) through (3) of the Corporation Tax Act; the same applies hereinafter in this Article), beginning on or after the Effective Date, of a corporation that is the trustee of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the Corporation Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax for calculation periods, which began before the Effective Date, of a corporation that is the trustee of a specified trust.

新租税特別措置法第六十八条の三の三第一項第二号イ及び第六十八条の三の四第一項第二号イの規定は、特定信託（法人税法第二条第二十九号の三に規定する特定信託をいう。以下この条において同じ。）の受託者である法人の施行日以後に開始する計算期間（法人税法第十五条の三第一項から第三項までに規定する計算期間をいう。以下この条において同じ。）分の法人税について適用し、特定信託の受託者である法人の施行日前に開始した計算期間分の法人税については、なお従前の例による。

Supplementary Provisions, Article 107Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses of a Consolidated Corporation Has Increased, etc.

第百七条（連結法人の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 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after January 1, 2003 and which end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before January 1, 2003 and for consolidated business years that ended before the Effective Date.

新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が平成十五年一月一日以後に開始し、かつ、施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が平成十五年一月一日前に開始した連結事業年度及び施行日前に終了した連結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 108Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure

第百八条（連結法人が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 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第六十八条の十第五項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 109Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.

第百九条（中小連結法人が機械等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 68-11 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date.

新租税特別措置法第六十八条の十一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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特定機械装置等及び同条第三項に規定する減価償却資産について適用する。

Supplementary Provisions, Article 110Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.

第百十条（特定中小連結法人が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 68-12 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.

新租税特別措置法第六十八条の十二（第七項を除く。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の十一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。

The provisions of Article 68-12, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第六十八条の十二第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 111Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Special Small or Medium-Sized Consolidated Corporation Acquires Commercialization Equipment, etc., etc.

第百十一条（特別中小連結法人が事業化設備等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 then in force continue to govern commercialization equipment, etc. prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の十二第一項に規定する事業化設備等については、なお従前の例による。

Supplementary Provisions, Article 112Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa

第百十二条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）

The provisions of Article 68-13, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第六十八条の十三第四項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 113Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc., etc.

第百十三条（沖縄の特定中小連結法人が経営革新設備等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 68-14, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where, pursuant to the provisions of Article 4-5, paragraph (1) of the Corporation Tax Act, the approval under Article 4-2 of that Act is revoked after the Effective Date, and the provisions then in force continue to govern the case where, pursuant to the provisions of that paragraph, the approval under that Article was revoked on or before the Effective Date.

新租税特別措置法第六十八条の十四第七項の規定は、法人税法第四条の五第一項の規定により同法第四条の二の承認が施行日後に取り消される場合について適用し、同項の規定により同条の承認が施行日以前に取り消された場合については、なお従前の例による。

Supplementary Provisions, Article 114Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information and Communications Equipment, etc., etc.

第百十四条（連結法人が情報通信機器等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 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has acquired, manufactured or leased information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003.

新租税特別措置法第六十八条の十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で平成十五年一月一日以後に同条第一項に規定する情報通信機器等の取得若しくは製作又は賃借をしたものの施行日以後に終了する連結事業年度分の法人税について適用する。

The provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の十五第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 115Transitional Measures Concerning Depreciation by Consolidated Corporations

第百十五条（連結法人の減価償却に関する経過措置）

The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an 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 depreciable assets listed in the middle column of item (iii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第六十八条の十六第一項（同項の表の第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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。）をする同号の中欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十六第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第六十八条の十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。

The provisions of Article 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第六十八条の十八第二項の規定は、連結親法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第二項に規定する保全事業等資産については、なお従前の例による。

The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation 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 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第六十八条の十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十九第一項に規定する地震防災対策用資産については、なお従前の例による。

The provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法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六十八条の二十一第一項に規定する事業革新設備については、なお従前の例による。

With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 68-21, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成十五年六月三十日までに取得等をする旧租税特別措置法第六十八条の二十一第二項に規定する製造過程管理高度化設備等については、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 68-22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 68-22, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.

新租税特別措置法第六十八条の二十二第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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特定余暇利用施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の二十二第一項に規定する特定余暇利用施設については、なお従前の例による。

The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation 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 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第六十八条の二十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。

The provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.

連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第三号の中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-25, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第六十八条の二十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第一項に規定する再商品化設備等については、なお従前の例による。

The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

新租税特別措置法第六十八条の二十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行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し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。

The provisions then in force continue to govern machinery and equipment prescribed in Article 68-28, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法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六十八条の二十八第一項に規定する機械及び装置については、なお従前の例による。

The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

新租税特別措置法第六十八条の二十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法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六十八条の二十九第一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。

The provisions of Article 68-29, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern replacement hospital buildings prescribed in Article 68-29, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.

新租税特別措置法第六十八条の二十九第四項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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建替え病院用等建物について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の二十九第四項に規定する建替え病院用建物については、なお従前の例による。

The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that receives the certification prescribed in that item on or after the Effective Date. In such a case, with regard to the application of the provisions of that Article when a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that has once received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "period (for a new farm management improvement plan prescribed in item (i) of that paragraph, the period from the day following the end of the consolidated business year that includes the day preceding the day on which five years have elapsed from the application period commencement date pertaining to the other farm management improvement plan prescribed in that item (where the business year that includes that preceding day does not fall under a consolidated business year, the end of that business year) (or, where that day is before the application period commencement date pertaining to that new farm management improvement plan, the application period commencement date pertaining to that new farm management improvement plan) to the day preceding the day on which five years have elapsed from the application period commencement date pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "period".

新租税特別措置法第六十八条の三十二第一項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の連結親法人又はその連結子法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。この場合において、施行日前に同号に規定する認定を受けたことのある同号の連結親法人又はその連結子法人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「期間（同項第一号に規定する新農業経営改善計画にあつては、同号に規定する他の農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日を含む連結事業年度終了の日（当該前日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度終了の日）の翌日（その日が当該新農業経営改善計画に係る適用期間開始日前である場合には、当該新農業経営改善計画に係る適用期間開始日）から当該新農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日までの期間）」とあるのは、「期間」とする。

With regard to depreciable assets specified in Article 68-32, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that received the certification prescribed in that item before the Effective Date, 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六十八条の三十二第一項第一号に規定する認定を受けた同号の連結親法人又はその連結子法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 68-34, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.

新租税特別措置法第六十八条の三十四第三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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高齢者向け優良賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In such a case, the phrase "Article 47, paragraph (3)" in paragraph (4) of that Article is deemed to be replaced with "Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 96, paragraph (18) of the Supplementary Provisions of that Act".

連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の三十四第三項に規定する高齢者向け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。この場合において、同条第四項中「第四十七条第三項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第十八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十二条の規定による改正前の租税特別措置法第四十七条第三項」とする。

The provisions of Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.

新租税特別措置法第六十八条の三十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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する。

With regard to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 96, paragraph (20) of the Supplementary Provisions of that Act".

連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の三十五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。この場合において、同条第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第二十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十二条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。

The provisions then in force continue to govern assets prescribed in Article 68-37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法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六十八条の三十七第一項に規定する資産については、なお従前の例による。

The provisions then in force continue to govern contributions prescribed in Article 68-39, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to contributions specified in Article 52, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に支出した旧租税特別措置法第六十八条の三十九第一項に規定する負担金（旧租税特別措置法第五十二条第一項第三号、第四号又は第六号に定める負担金に限る。）については、なお従前の例による。

With regard to the application of the provisions of Articles 68-40 and 68-41 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (6), (16), (18) and (20) apply, the phrase "or Articles 68-29 through 68-36" in Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 68-29 through 68-36, or Article 68-21, paragraph (2), Article 68-32, paragraph (1) (limited to the part pertaining to item (i)), Article 68-34 (limited to the part pertaining to paragraph (3)) or Article 68-35 of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remain in force pursuant to the provisions of Article 115, paragraph (6), (16), (18) or (20) of the Supplementary Provisions of that Act".

第六項、第十六項、第十八項及び第二十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六十八条の四十及び第六十八条の四十一の規定の適用については、新租税特別措置法第六十八条の四十第一項中「又は第六十八条の二十九から第六十八条の三十六まで」とあるのは、「若しくは第六十八条の二十九から第六十八条の三十六まで又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第六項、第十六項、第十八項若しくは第二十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十二条の規定による改正前の租税特別措置法第六十八条の二十一第二項、第六十八条の三十二第一項（第一号に係る部分に限る。）、第六十八条の三十四（第三項に係る部分に限る。）若しくは第六十八条の三十五」とする。

Supplementary Provisions, Article 116Transitional Measures Concerning Reserves of Consolidated Corporations

第百十六条（連結法人の準備金に関する経過措置）

The provisions of Article 68-44 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern mining pollution control reserve funds that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside before that date.

新租税特別措置法第六十八条の四十四の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の附則第一条第十二号に定める日以後に積み立てた鉱害防止積立金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に積み立てた鉱害防止積立金については、なお従前の例による。

With regard to the amount of the reserve for programs, etc. that was included in deductible expenses in calculating the amount of consolidated income pursuant to the provisions of Article 68-51, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each consolidated business year, beginning before the Effective Date, of a consolidated corporation listed in the left-hand column of any of the items of the table in that paragraph, the provisions of that Article remain in force. In such a case, in paragraph (2) of that Article, the phrase "the application of the provisions of Article 57, paragraph (1)" is deemed to be replaced with "the application of the provisions of Article 57, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (hereinafter referred to in this Article as 'the Former Act')", and the phrase "pursuant to the provisions of Article 57, paragraph (1)" with "pursuant to the provisions of Article 57, paragraph (1) of the Former Act"; in paragraph (3) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", and the phrase "merger or company split by split-off" with "merger"; in item (i) of that paragraph, the phrase ", qualified capital contribution in kind or qualified post-formation acquisition of assets" is deemed to be replaced with "or qualified capital contribution in kind"; in item (ii) of that paragraph, the phrase "case, or the case where all or part of the free repairs are no longer to be performed as a result of a company split by split-off (limited to a company split by split-off whose date is the first day of a consolidated parent corporation business year)" is deemed to be replaced with "case", and the phrase "amount, or the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the free repairs that are no longer to be performed, out of the amount of the reserve for programs, etc. pertaining to those free repairs immediately before that company split by split-off (or, where all of those free repairs are no longer to be performed as a result of that company split by split-off, the amount of the reserve for programs, etc. immediately before that company split by split-off)" with "amount"; in item (iii) of that paragraph, the phrase "for the dissolution of a consolidated subsidiary corporation, the date of that dissolution" is deemed to be replaced with "for the dissolution of a consolidated subsidiary corporation by an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings"; in paragraph (7) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "Article 57, paragraph (8)" with "Article 57, paragraph (8) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act"; and in paragraph (8) of that Article, the phrase "Article 57, paragraph (1)" is deemed to be replaced with "Article 57, paragraph (1) of the Former Act", the phrase "to a qualified company split by split-off (limited to a qualified company split by split-off whose date is the first day of that consolidated parent corporation business year)" with "to a qualified company split by split-off", the phrase "Article 57, paragraph (9)" with "Article 57, paragraph (9) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 97, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Article 68-51, paragraph (2)" with "Article 68-51, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act".

旧租税特別措置法第六十八条の五十一第一項の表の各号の上欄に掲げる連結法人の施行日前に開始した各連結事業年度において同項の規定により連結所得の金額の計算上損金の額に算入されたプログラム等準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第五十七条第一項の規定の」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二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「旧法」という。）第五十七条第一項の規定の」と、「第五十七条第一項の規定に」とあるのは「旧法第五十七条第一項の規定に」と、同条第三項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「合併又は分割型分割」とあるのは「合併」と、同項第一号中「、適格現物出資又は適格事後設立」とあるのは「又は適格現物出資」と、同項第二号中「場合又は分割型分割（その分割型分割の日が連結親法人事業年度開始の日である場合の当該分割型分割に限る。）により無償補修の全部又は一部を行わないこととなつた場合」とあるのは「場合」と、「金額又はその分割型分割直前における当該無償補修に係るプログラム等準備金の金額のうちその行わないこととなつた無償補修に係るものとして政令で定めるところにより計算した金額（当該分割型分割により当該無償補修の全部を行わないこととなつた場合には、その分割型分割直前におけるプログラム等準備金の金額）」とあるのは「金額」と、同項第三号中「連結子法人の解散にあつてはその解散の日」とあるのは「連結子法人の破産手続開始の決定による解散にあつてはその破産手続開始の決定の日」と、同条第七項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「第五十七条第八項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七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同法第十二条の規定による改正前の租税特別措置法第五十七条第八項」と、「第六十八条の五十一第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六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同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第二項」と、同条第八項中「第五十七条第一項」とあるのは「旧法第五十七条第一項」と、「適格分割型分割（その適格分割型分割の日がその連結親法人事業年度開始の日である場合の当該適格分割型分割に限る。）に」とあるのは「適格分割型分割に」と、「第五十七条第九項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十七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同法第十二条の規定による改正前の租税特別措置法第五十七条第九項」と、「第六十八条の五十一第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十六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同法第十二条の規定による改正前の租税特別措置法第六十八条の五十一第二項」とする。

Supplementary Provisions, Article 117Transitional Measures Concerning the Special Deduction for Consolidated Income from Overseas Transactions Involving Technology, etc. of Consolidated Corporations

第百十七条（連結法人の技術等海外取引に係る連結所得の特別控除に関する経過措置）

The provisions then in force continue to govern the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has revenue prescribed in Article 68-60, paragraph (1) of the Former Act on Special Measures Concerning Taxation in its consolidated business year that includes the day preceding the Effective Date or in any consolidated business year prior thereto.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日の前日を含む連結事業年度以前の各連結事業年度に旧租税特別措置法第六十八条の六十第一項に規定する収入金額がある場合については、なお従前の例による。

Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations

第百十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置）

The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.

新租税特別措置法第六十八条の七十第一項（新租税特別措置法第六十四条第一項第三号に係る部分に限る。）及び新租税特別措置法第六十八条の七十二第一項（新租税特別措置法第六十五条第一項第二号及び第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第四号に定める日以後に行う新租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号に規定する土地等の譲渡に係る法人税については、なお従前の例による。

With regard to the application of the provisions of Article 68-70, paragraph (1) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "project under Article 11, paragraph (1), item (vii), (a)" in item (iii) of that paragraph with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act".

附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第六十八条の七十第一項及び第六十八条の七十二第一項の規定の適用については、新租税特別措置法第六十四条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八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旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第六十五条第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。

The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date.

新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第十九号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十三号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第二十三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xviii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第十八号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。

Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations

第百十九条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置）

The provisions then in force continue to govern assets for experimental research prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to fixed assets specified in those items) that a consolidated parent corporation listed in Article 66-10, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.

連結親法人で旧租税特別措置法第六十六条の十第一項第三号、第四号又は第六号に掲げるものが施行日前に取得又は製作をした旧租税特別措置法第六十八条の九十四第一項に規定する試験研究用資産（これらの号に定める固定資産に限る。）については、なお従前の例による。

Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations

第百二十条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置）

The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before that date.

新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日以後に支出する新租税特別措置法第六十六条の十一第一項第四号に掲げる負担金について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に支出した旧租税特別措置法第六十六条の十一第一項第四号に掲げる負担金については、なお従前の例による。

The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date.

新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法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する。

Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on the Corporation Tax Rate for Consolidated Parent Corporations That Are Specified Medical Care Corporations

第百二十一条（特定の医療法人である連結親法人の法人税率の特例に関する経過措置）

The provisions of Article 68-100, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Effective Date, of a consolidated parent corporation that is a medical care corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Effective Date, of a consolidated parent corporation that is a medical care corporation.

新租税特別措置法第六十八条の百第一項の規定は、医療法人である連結親法人の施行日以後に終了する連結事業年度分の法人税について適用し、医療法人である連結親法人の施行日前に終了した連結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 122Transitional Measures Concerning the Non-Application, etc. of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc. That Are Consolidated Parent Corporations

第百二十二条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用等に関する経過措置）

The provisions of Article 68-109, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

新租税特別措置法第六十八条の百九第三項の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結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 123Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第百二十三条（相続税及び贈与税の特例に関する経過措置）

The provisions then in force continue to govern inheritance tax or gift tax on property that an individual prescribed in Article 69, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest, or by gift, before January 1, 2003.

旧租税特別措置法第六十九条第一項又は第二項に規定する個人が平成十五年一月一日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。

The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the ratio of the total number of shares or the total amount of capital contributions referred to in paragraph (3), item (iv) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those shares or capital contributions) apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.

新租税特別措置法第六十九条の四の規定（同条第三項第四号の株式の総数又は出資の金額の合計額が当該株式又は出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分に限る。）は、施行日以後に相続又は遺贈により取得する財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。

The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation (limited to the parts other than the part pertaining to the ratio of the total number of shares or the total amount of capital contributions referred to in paragraph (3), item (iv) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those shares or capital contributions) apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2003, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.

新租税特別措置法第六十九条の四の規定（同条第三項第四号の株式の総数又は出資の金額の合計額が当該株式又は出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分以外の部分に限る。）は、平成十五年一月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。

The provisions of Article 69-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the ratio of the total number of specified shares or the total amount of specified equity referred to in paragraph (2), item (v), (a) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those specified shares or that specified equity) apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.

新租税特別措置法第六十九条の五の規定（同条第二項第五号イの特定株式の総数又は特定出資の金額の合計額が当該特定株式又は特定出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分に限る。）は、施行日以後に相続又は遺贈により取得する財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。

The provisions of Article 69-5 of the New Act on Special Measures Concerning Taxation (limited to the parts other than the part pertaining to the ratio of the total number of specified shares or the total amount of specified equity referred to in paragraph (2), item (v), (a) of that Article to the total number of issued shares of, or the amount of capital contributions to, the corporation pertaining to those specified shares or that specified equity) apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2003, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.

新租税特別措置法第六十九条の五の規定（同条第二項第五号イの特定株式の総数又は特定出資の金額の合計額が当該特定株式又は特定出資に係る法人の発行済株式の総数又は出資金額に占める割合に係る部分以外の部分に限る。）は、平成十五年一月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。

The provisions of Article 70-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift on or after January 1, 2003, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.

新租税特別措置法第七十条の二第一項の規定は、平成十五年一月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。

If any of the persons listed below (referred to as a "specified donee, etc." in this Article) acquired, by gift before January 1, 2003, funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern gift tax pertaining to that specified donee, etc.:

次に掲げる者（以下この条において「特定受贈者等」という。）が平成十五年一月一日前に贈与により旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等を取得した場合には、当該特定受贈者等に係る贈与税については、なお従前の例による。

a specified donee prescribed in Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation;

旧租税特別措置法第七十条の三第一項に規定する特定受贈者

a person who meets the requirements listed in Article 70-3, paragraph (2), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation, who is expected to make a transfer prescribed in paragraph (3) of that Article, and whose total amount of income prescribed in that paragraph is expected to be 12,000,000 yen or less;

旧租税特別措置法第七十条の三第二項第一号から第三号までに掲げる要件を満たす者で同条第三項に規定する譲渡をする見込みであり、かつ、同項に規定する合計所得金額が千二百万円以下となる見込みであるもの

an individual falling under the provisions of Article 1-2, item (i) of the Former Inheritance Tax Act (including a person falling under the provisions of Article 69, paragraph (2) of the Former Act on Special Measures Concerning Taxation) who meets all of the requirements listed in Article 70-3, paragraph (5), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation.

旧相続税法第一条の二第一号の規定に該当する個人（旧租税特別措置法第六十九条第二項の規定に該当する者を含む。）で旧租税特別措置法第七十条の三第五項第一号及び第二号に掲げるすべての要件を満たすもの

If a specified donee, etc. acquired, by gift, funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the period from January 1, 2003 to December 31, 2005, and that specified donee, etc. does not fall under any of the persons listed below, the provisions of that Article remain in force with regard to property that the specified donee, etc. acquires by gift. In this case, in paragraph (1) of that Article, the phrase "from January 1, 1984 to December 31, 2003" is deemed to be replaced with "from January 1, 2003 to December 31, 2005"; in item (i) of that paragraph, the phrase "Article 21-7 of the Inheritance Tax Act" is deemed to be replaced with "Article 21-7 of the Inheritance Tax Act as amended by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (hereinafter referred to as the "New Inheritance Tax Act")"; in item (ii) of that paragraph, the phrase "the Inheritance Tax Act" is deemed to be replaced with "the New Inheritance Tax Act"; in paragraph (2), item (i) of that Article, the phrase "Article 1-2, item (i) of the Inheritance Tax Act" is deemed to be replaced with "Article 1-4, item (i) or (ii) of the New Inheritance Tax Act"; in item (ii) of that paragraph, the phrase "Article 35, paragraph (1)" is deemed to be replaced with "Article 35, paragraph (1) of the Act on Special Measures Concerning Taxation"; in item (iii) of that paragraph, the phrase "or paragraph (5)" is deemed to be replaced with "or paragraph (5), or Article 70-3, paragraph (1), paragraph (3) or paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)"; in paragraph (5) of that Article, the phrase "Article 1-2, item (i) of the Inheritance Tax Act" is deemed to be replaced with "Article 1-4, item (i) or (ii) of the New Inheritance Tax Act", and the phrase "from January 1, 2001 to December 31, 2003" is deemed to be replaced with "from January 1, 2003 to December 31, 2005"; in item (ii) of that paragraph, the phrase "or this paragraph" is deemed to be replaced with "or this paragraph, or Article 70-3, paragraph (1), paragraph (3) or paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)"; in the provisions of paragraphs (8) through (10) of that Article, the phrase "the Inheritance Tax Act" is deemed to be replaced with "the New Inheritance Tax Act"; and in paragraph (15) of that Article, the phrases "the Inheritance Tax Act" and "that Act" are deemed to be replaced with "the New Inheritance Tax Act", the phrase "and the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 123, paragraph (8) (Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article)", and the phrase "and the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and the Former Act on Special Measures Concerning Taxation".

特定受贈者等が平成十五年一月一日から平成十七年十二月三十一日までの間に贈与により旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等の取得をした場合において、当該特定受贈者等が次に掲げる者に該当しないときは、当該特定受贈者等が贈与により取得する財産については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「昭和五十九年一月一日から平成十五年十二月三十一日」とあるのは「平成十五年一月一日から平成十七年十二月三十一日」と、同項第一号中「相続税法第二十一条の七」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第三条の規定による改正後の相続税法（以下「新相続税法」という。）第二十一条の七」と、同項第二号中「相続税法」とあるのは「新相続税法」と、同条第二項第一号中「相続税法第一条の二第一号」とあるのは「新相続税法第一条の四第一号又は第二号」と、同項第二号中「第三十五条第一項」とあるのは「租税特別措置法第三十五条第一項」と、同項第三号中「又は第五項」とあるのは「若しくは第五項又は所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第七十条の三第一項、第三項若しくは第五項」と、同条第五項中「相続税法第一条の二第一号」とあるのは「新相続税法第一条の四第一号又は第二号」と、「平成十三年一月一日から平成十五年十二月三十一日まで」とあるのは「平成十五年一月一日から平成十七年十二月三十一日まで」と、同項第二号中「又はこの項」とあるのは「若しくはこの項又は所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第七十条の三第一項、第三項若しくは第五項」と、同条第八項から第十項までの規定中「相続税法」とあるのは「新相続税法」と、同条第十五項中「相続税法」とあり、及び「同法」とあるのは「新相続税法」と、「及び租税特別措置法」とあるのは「及び所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第八項（相続税及び贈与税の特例に関する経過措置）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十二条（租税特別措置法の一部改正）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。）」と、「並びに租税特別措置法」とあるのは「並びに旧租税特別措置法」とする。

a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation) with respect to the person who made the gift of the funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation;

旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等の贈与をした者に係る新相続税法第二十一条の九第五項（新租税特別措置法第七十条の三第一項において準用する場合を含む。）に規定する相続時精算課税適用者

a person who, with regard to property received by gift from the person who made the gift of the funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the year that includes the day on which the person acquired those funds for housing acquisition, etc. by gift, submits the written notification referred to in Article 21-9, paragraph (2) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation).

旧租税特別措置法第七十条の三第八項に規定する住宅取得資金等を贈与により取得した日の属する年中において、当該住宅取得資金等の贈与をした者からの贈与を受けた財産について新相続税法第二十一条の九第二項（新租税特別措置法第七十条の三第一項において準用する場合を含む。）の届出書を提出する者

If a person to whom the provisions of Article 70-3 of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, have been applied has acquired property by gift from the person who made the gift of the funds for housing acquisition, etc. referred to in that paragraph within four years from the year following the year that includes the day on which the person acquired those funds for housing acquisition, etc. by gift, the person may not submit the written notification referred to in Article 21-9, paragraph (2) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation) with regard to gifts made during the year that includes the day of that acquisition.

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七十条の三の規定の適用を受けた者は、贈与により同項の住宅取得資金等の取得をした日の属する年の翌年以後四年内に当該住宅取得資金等の贈与をした者からの贈与により財産を取得した場合には、当該取得をした日の属する年中の贈与について、新相続税法第二十一条の九第二項（新租税特別措置法第七十条の三第一項において準用する場合を含む。）の届出書を提出することができない。

The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (6)) apply to gift tax on property acquired by gift on or after January 1, 2003, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.

新租税特別措置法第七十条の四（第六項を除く。）の規定は、平成十五年一月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。

The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 2003, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.

新租税特別措置法第七十条の六の規定は、平成十五年一月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。

Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Registration and License Tax

第百二十四条（登録免許税の特例に関する経過措置）

Unless otherwise provided, the provisions of Chapter V of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration or recording received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration or recording received before the Effective Date.

新租税特別措置法第五章の規定は、別段の定めがあるものを除くほか、施行日以後に受ける登記又は登録に係る登録免許税について適用し、施行日前に受けた登記又は登録に係る登録免許税については、なお従前の例による。

With regard to the application of the provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (a) of the Former Registration and License Tax Act receives, on or after the Effective Date, a registration of transfer of ownership of the real property prescribed in paragraph (1) of that Article pursuant to the provisions of that paragraph based on that provisional registration, the phrases "1/1,000" and "5/1,000" in that Article are deemed to be replaced with "2/1,000".

施行日前に旧登録免許税法別表第一第一号（九）イに掲げる仮登記を受けた者が、新租税特別措置法第七十二条第一項に規定する不動産について、当該仮登記に基づき施行日以後に同項の規定により所有権の移転の登記を受ける場合における同条第二項の規定の適用については、同条中「千分の一」とあり、及び「千分の五」とあるのは、「千分の二」とする。

The provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation do not apply to registration and license tax in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (b) of the Former Registration and License Tax Act receives, on or after the Effective Date, with respect to the real property prescribed in paragraph (1) of that Article and based on that provisional registration, a registration of preservation of ownership, a registration of the creation or sublease of, or a registration of transfer of, a superficies right, farming right, right of lease or quarrying right, a registration of a trust, or a registration of the separation of inherited property, pursuant to the provisions of that paragraph.

施行日前に旧登録免許税法別表第一第一号（九）ロに掲げる仮登記を受けた者が、新租税特別措置法第七十二条第一項に規定する不動産について、当該仮登記に基づき施行日以後に同項の規定により所有権の保存の登記、地上権、永小作権、賃借権若しくは採石権の設定、転貸若しくは移転の登記、信託の登記又は相続財産の分離の登記を受ける場合における登録免許税については、同条第二項の規定は、適用しない。

The provisions then in force continue to govern registration and license tax on a registration of transfer of ownership of a house for residential use prescribed in Article 73 of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.

個人が施行日前に取得した旧租税特別措置法第七十三条に規定する住宅用家屋の所有権の移転の登記に係る登録免許税については、なお従前の例による。

With regard to registration and license tax on a registration of the transfer or creation of the ownership, or of the superficies right, farming right or right of lease, that a person prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation receives on or after the Effective Date with respect to the ownership of farmland, pasture land or quasi-farmland prescribed in that Article that the person acquired before the Effective Date by a gift prescribed in that Article, or with respect to a superficies right, farming right or right of lease existing on that farmland or pasture land, the provisions of that Article remain in force. In this case, the phrase "December 31, 2003" in that Article is deemed to be replaced with "March 31, 2003", and the phrase "18/1,000" is deemed to be replaced with "6/1,000".

旧租税特別措置法第七十七条に規定する者が、施行日前に同条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権に関し、施行日以後に受ける当該所有権又は地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十五年十二月三十一日」とあるのは「平成十五年三月三十一日」と、「千分の十八」とあるのは「千分の六」とする。

With regard to registration and license tax on a registration of transfer of ownership that a person who has received the certification referred to in Article 3, paragraph (1) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979) receives on or after the Effective Date with respect to the ownership of land pertaining to a forest that the person acquired before the Effective Date through the mediation of the prefectural governor referred to in Article 77-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In this case, the phrase "25/1,000" in that paragraph is deemed to be replaced with "8/1,000".

林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法（昭和五十四年法律第五十一号）第三条第一項の認定を受けた者が、施行日前に旧租税特別措置法第七十七条の三第二項の都道府県知事のあっせんにより取得した森林に係る土地の所有権に関し、施行日以後に受ける当該所有権の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「千分の二十五」とあるのは、「千分の八」とする。

With regard to registration and license tax on a registration of transfer of ownership that an agricultural mutual relief association receives on or after the Effective Date with respect to the ownership of real property that it acquired before the Effective Date through the succession to rights and obligations referred to in Article 78-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation or through the merger referred to in paragraph (6) of that Article, those provisions remain in force. In this case, in paragraph (5) of that Article, the phrase "March 31, 2004" is deemed to be replaced with "March 31, 2003" and the phrase "6/1,000" with "2/1,000", and in paragraph (6) of that Article, the phrase "2/1,000" is deemed to be replaced with "0.5/1,000".

農業共済組合が、施行日前に旧租税特別措置法第七十八条の二第五項の権利義務の承継又は同条第六項の合併により取得した不動産の所有権に関し、施行日以後に受ける当該所有権の移転の登記に係る登録免許税については、これらの規定は、なおその効力を有する。この場合において、同条第五項中「平成十六年三月三十一日」とあるのは「平成十五年三月三十一日」と、「千分の六」とあるのは「千分の二」と、同条第六項中「千分の二」とあるのは「千分の〇・五」とする。

If fishery cooperatives that received, before the Effective Date, the certification of the prefectural governor referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) have merged, the rate of registration and license tax on a registration of transfer of rights to real property or ships that the fishery cooperative surviving the merger or the fishery cooperative established through the merger acquired through that merger is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act and limited to a registration received within one year after that certification as provided by Order of the Ministry of Finance, the rate specified in each of the following items for the category of registration listed in that item:

施行日前に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第四条第二項の都道府県知事の認定を受けた漁業協同組合が合併をした場合には、当該合併後存続する漁業協同組合又は当該合併により設立した漁業協同組合が当該合併により取得した不動産又は船舶の権利の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる登記の区分に応じ、当該各号に定める割合とする。

registration of transfer of ownership of real property: 1/1,000;

不動産の所有権の移転の登記　千分の一

registration of transfer of a superficies right or right of lease on real property: 0.5/1,000;

不動産の地上権又は賃借権の移転の登記　千分の〇・五

registration of transfer of ownership of a ship: 2/1,000.

船舶の所有権の移転の登記　千分の二

With regard to registration and license tax on a registration of the matters listed in Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a certified business operator or certified utilizing business operator prescribed in that paragraph receives on or after the Effective Date in connection with the matters listed in the items of that paragraph under the certification prescribed in that paragraph that it received before the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "35/1,000" in item (iv), (a) of that paragraph is deemed to be replaced with "10/1,000", and the phrase "3/1,000" in item (v) of that paragraph is deemed to be replaced with "3/1,000 (or 1/1,000 for the acquisition of ownership of real property)".

旧租税特別措置法第八十条第二項に規定する認定事業者又は認定活用事業者が、施行日前に受けた同項に規定する認定により同項各号に掲げる事項に関し、施行日以後に受ける同項に掲げる事項についての登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項第四号イ中「千分の三十五」とあるのは「千分の十」と、同項第五号中「千分の三」とあるのは「千分の三（不動産の所有権の取得にあつては、千分の一）」とする。

With regard to registration and license tax on a registration of transfer of ownership of land or a building in the case where, in the case prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, a person prescribed in Article 31 of the Medical Care Act (Act No. 205 of 1948) referred to in that Article or any other person specified by Cabinet Order acquires, by March 31, 2006, land or a building used for a national hospital, etc. prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "by March 31, 2003" in that Article is deemed to be replaced with "by March 31, 2006", the phrase "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc." is deemed to be replaced with "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc. prior to its repeal by the provisions of Article 14 of the Supplementary Provisions of the Act on the National Hospital Organization, Independent Administrative Agency (Act No. 191 of 2002)", and the phrase "9/1,000" is deemed to be replaced with "4/1,000".

旧租税特別措置法第八十一条に規定する場合に同条に規定する医療法（昭和二十三年法律第二百五号）第三十一条に規定する者その他政令で定める者が、平成十八年三月三十一日までに旧租税特別措置法第八十一条に規定する国立病院等の用に供されている土地又は建物を取得する場合における当該土地又は建物の所有権の移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十五年三月三十一日までの」とあるのは「平成十八年三月三十一日までの」と、「国立病院等の再編成に伴う特別措置に関する法律」とあるのは「独立行政法人国立病院機構法（平成十四年法律第百九十一号）附則第十四条の規定による廃止前の国立病院等の再編成に伴う特別措置に関する法律」と、「千分の九」とあるのは「千分の四」とする。

Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Liquor Tax

第百二十五条（酒税の特例に関する経過措置）

The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act or on happoshu prescribed in Article 4, paragraph (1) of the Former Liquor Tax Act.

平成十五年四月一日前に課した、又は課すべきであった酒税法第三条第四号に規定する合成清酒又は旧酒税法第四条第一項に規定する発泡酒に係る酒税については、なお従前の例による。

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before May 1, 2003 on happoshu prescribed in Article 87-4 of the Former Act on Special Measures Concerning Taxation.

この附則に別段の定めがあるものを除き、平成十五年五月一日前に課した、又は課すべきであった旧租税特別措置法第八十七条の四に規定する発泡酒に係る酒税については、なお従前の例による。

The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before April 1, 2003 on beer prescribed in Article 3, item (vii) of the New Liquor Tax Act.

平成十五年四月一日前に課した、又は課すべきであった新酒税法第三条第七号に規定するビールに係る酒税については、なお従前の例による。

Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc.

第百二十六条（清酒等に係る酒税の税率の特例に関する経過措置）

With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to happoshu prescribed in that Article that is shipped from a liquor manufacturing site during the period from April 1, 2003 to April 30, 2003, the phrase "Article 22, paragraph (1), item (x), (a), 1. of that Act" in that Article is deemed to be replaced with "Article 87-4, paragraph (1), item (i)", and the phrase "and the following Article" is deemed to be replaced with "and the following Article and Article 87-4".

平成十五年四月一日から同月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定する発泡酒に係る同条の規定の適用については、同条中「同法第二十二条第一項第十号イ（１）」とあるのは「第八十七条の四第一項第一号」と、「及び次条」とあるのは「並びに次条及び第八十七条の四」とする。

Supplementary Provisions, Article 127Transitional Measures Concerning Penal Provisions Accompanying the Amendment of the Special Provisions on Liquor Tax

第百二十七条（酒税の特例の改正に伴う罰則に係る経過措置）

With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of Article 12 come into effect with respect to liquor tax for which the provisions then in force continue to govern pursuant to the provisions of Article 125 of the Supplementary Provisions, the provisions then in force continue to govern.

第十二条の規定の施行前にした行為及び附則第百二十五条の規定によりなお従前の例によることとされる酒税に係る第十二条の規定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 128General Transitional Measures Concerning Special Provisions on Tobacco Tax

第百二十八条（たばこ税の特例に関する一般的経過措置）

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before the provisions of Article 12 (limited to the provisions amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2004")) come into effect.

この附則に別段の定めがあるものを除き、第十二条の規定（租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十五年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）に限る。）の施行前に課した、又は課すべきであったたばこ税については、なお従前の例による。

Supplementary Provisions, Article 129Transitional Measures Concerning Shipment without Payment of Tax, etc.

第百二十九条（未納税移出等に係る経過措置）

In the case where, with regard to manufactured tobacco shipped from a manufacturing site of manufactured tobacco before July 1, 2003 that pertains to a notification or approval referred to in Article 12, paragraph (3) of the Tobacco Tax Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) of that Act; the same applies hereinafter in this Article) (limited to manufactured tobacco for which the day listed in the relevant item of Article 12, paragraph (3) of that Act pertaining to that notification or approval arrives on or after July 1, 2003), the document prescribed in that paragraph has not been submitted by the day listed in the relevant item of Article 12, paragraph (3) of that Act, the rate of tobacco tax on that manufactured tobacco is the tax rate referred to in Article 88, paragraph (2) or paragraph (4) of the New Act on Special Measures Concerning Taxation.

平成十五年七月一日前に製造たばこの製造場から移出された製造たばこで、たばこ税法第十二条第三項（同法第十四条第三項において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第十二条第三項各号に掲げる日が平成十五年七月一日以後に到来するものに限る。）について、同法第十二条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第二項又は第四項の税率とする。

Supplementary Provisions, Article 130Transitional Measures Concerning Taking Delivery without Payment of Tax, etc.

第百三十条（未納税引取り等に係る経過措置）

If, on or after July 1, 2003, manufactured tobacco that was taken out of a bonded area before that date with an exemption from tobacco tax under the provisions of a law listed in the left-hand column of the following table comes to fall under the provisions of the law listed in the right-hand column of that table, the rate of tobacco tax on that manufactured tobacco is the tax rate referred to in Article 88, paragraph (2) of the New Act on Special Measures Concerning Taxation.

Exemption provisions	Provisions on additional collection
Article 13, paragraph (1) of the Tobacco Tax Act	Article 13, paragraph (7) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods	Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods	Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods	Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")	Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")

次の表の上欄に掲げる法律の規定によりたばこ税の免除を受けて平成十五年七月一日前に保税地域から引き取られた製造たばこについて、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該製造たばこに係るたばこ税の税率は、新租税特別措置法第八十八条第二項の税率とする。

免除の規定	追徴の規定
たばこ税法第十三条第一項	同法第十三条第七項
輸入品に対する内国消費税の徴収等に関する法律第十一条第一項	同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項	同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項	同法第十三条第五項において準用する関税定率法第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）	日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）

Supplementary Provisions, Article 131Taxation on Goods Held in Stock

第百三十一条（手持品課税）

If, on July 1, 2003, there is a manufacturer or seller of manufactured tobacco who possesses manufactured tobacco for sale at a place other than a manufacturing site of manufactured tobacco or a bonded area, and the number of pieces of manufactured tobacco that person possesses (meaning the number of pieces of manufactured tobacco that constitutes the tax base of tobacco tax pursuant to the provisions of Article 10 of the Tobacco Tax Act, and, if the person possesses manufactured tobacco at two or more places, the total number) is 30,000 or more, tobacco tax is imposed on that manufactured tobacco at the tax rate specified in each of the following items for the category of manufactured tobacco listed in that item, deeming that the person, as a manufacturer of manufactured tobacco, has shipped that manufactured tobacco from that person's manufacturing site of manufactured tobacco on that date:

平成十五年七月一日に、製造たばこの製造場又は保税地域以外の場所で製造たばこを販売のため所持する製造たばこの製造者又は販売業者がある場合において、その所持する製造たばこの本数（たばこ税法第十条の規定により、たばこ税の課税標準となる製造たばこの本数とし、二以上の場所で製造たばこを所持する場合には、その合計本数とする。）が三万本以上であるときは、当該製造たばこについては、その者が製造たばこの製造者として当該製造たばこを同日にその者の製造たばこの製造場から移出したものとみなして、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率によりたばこ税を課する。

manufactured tobacco (excluding the manufactured tobacco listed in the following item): 410 yen per 1,000 pieces;

製造たばこ（次号に掲げる製造たばこを除く。）　千本につき四百十円

class 1 manufactured tobacco prescribed in Article 2 of the Supplementary Provisions of the Tobacco Tax Act: 195 yen per 1,000 pieces.

たばこ税法附則第二条に規定する第一種の製造たばこ　千本につき百九十五円

A person prescribed in the preceding paragraph must, for each storage place (for a retail seller prescribed in Article 27, paragraph (2) of the Tobacco Tax Act, the business office prescribed in Article 22, paragraph (1) of the Tobacco Business Act (Act No. 68 of 1984); the same applies hereinafter in this paragraph) of the manufactured tobacco that the person possesses and that falls under the provisions of that paragraph, submit a return stating the following particulars to the district director having jurisdiction over the location of that storage place by July 31, 2003, as provided by Cabinet Order:

前項に規定する者は、その所持する製造たばこで同項の規定に該当するものの貯蔵場所（たばこ税法第二十七条第二項に規定する小売販売業者にあっては、たばこ事業法（昭和五十九年法律第六十八号）第二十二条第一項に規定する営業所。以下この項において同じ。）ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、平成十五年七月三十一日までに、その貯蔵場所の所在地を所轄する税務署長に提出しなければならない。

the category of manufactured tobacco possessed (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this item) and the quantity for each category;

所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量

the amounts of tobacco tax under the provisions of the preceding paragraph calculated based on the quantities referred to in the preceding item, and the total of those amounts of tobacco tax;

前号の数量により算定した前項の規定によるたばこ税額及び当該たばこ税額の合計額

other particulars for reference.

その他参考となるべき事項

If a person prescribed in paragraph (1) has submitted the return under the provisions of the preceding paragraph, together with a return pertaining to prefectural tobacco tax prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003) or a return pertaining to municipal tobacco tax prescribed in Article 14, paragraph (3) of the Supplementary Provisions of that Act, to the prefectural governor or mayor of the municipality prescribed in those provisions, the prefectural governor or mayor of the municipality that has received it may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the district director prescribed in that paragraph.

第一項に規定する者が、前項の規定による申告書を、地方税法等の一部を改正する法律（平成十五年法律第九号）附則第七条第三項に規定する道府県たばこ税に係る申告書又は同法附則第十四条第三項に規定する市町村たばこ税に係る申告書に併せて、これらに規定する道府県知事又は市町村長に提出したときは、その提出を受けた道府県知事又は市町村長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する税務署長に提出されたものとみなす。

A person who has submitted a return under the provisions of paragraph (2) must pay to the State, by January 5, 2004, tobacco tax equivalent to the total of the amounts of tobacco tax listed in item (ii) of that paragraph stated in that return.

第二項の規定による申告書を提出した者は、平成十六年一月五日までに、当該申告書に記載した同項第二号に掲げるたばこ税額の合計額に相当するたばこ税を、国に納付しなければならない。

The provisions of the preceding paragraph apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2) referred to in that paragraph and who, with respect to the tobacco tax pertaining to that return, has submitted a tax return form filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes before the due date for payment referred to in the preceding paragraph pertaining to the return under the provisions of paragraph (2), or who has received a reassessment or determination prescribed in that Act for which the deadline for payment under the provisions of Article 35, paragraph (2), item (ii) of that Act falls before the due date for payment referred to in the preceding paragraph.

前項の規定は、同項に規定する第二項の規定による申告書を提出すべき者で、当該申告に係るたばこ税につき、国税通則法に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。

If, with respect to manufactured tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), a specified seller (meaning a specified seller prescribed in Article 11, paragraph (2) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has exported manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale, or has put manufactured tobacco that the specified seller itself took out of a bonded area and possesses for sale into a bonded area and disposed of it with the approval of the director-general of the customs house obtained in advance as provided by Cabinet Order, and that specified seller has, as provided by Cabinet Order, obtained confirmation from the director-general of the customs house at which the export declaration for that manufactured tobacco was made or from which the approval of its disposal was obtained, that the manufactured tobacco is tobacco on which tobacco tax has been imposed or is to be imposed under the provisions of paragraph (1), an amount equivalent to that amount of tobacco tax is refunded to that person in accordance with the provisions of Article 15, paragraph (1) of that Act, together with the refund pertaining to the amount equivalent to the amount of tobacco tax that the specified seller has paid or is to pay, or that has been collected or is to be collected, with respect to that manufactured tobacco.

第一項の規定によりたばこ税を課された、又は課されるべき製造たばこのうち、特定販売業者（たばこ税法第十一条第二項に規定する特定販売業者をいう。以下この項において同じ。）が、自ら保税地域から引き取った製造たばこで販売のため所持するものを輸出した場合又は自ら保税地域から引き取った製造たばこで販売のため所持するものを保税地域に入れ、あらかじめ政令で定めるところにより税関長の承認を受けて廃棄した場合において、当該特定販売業者が、政令で定めるところにより、当該製造たばこが第一項の規定によりたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの輸出の申告をした、又は廃棄の承認を受けた税関の税関長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十五条第一項の規定に準じて、当該製造たばこにつき当該特定販売業者が納付した、若しくは納付すべき又は徴収された、若しくは徴収されるべきたばこ税額に相当する金額に係る還付に併せて、その者に還付する。

In the cases listed in the following items, if the manufacturer of manufactured tobacco referred to in the relevant item (meaning a manufacturer of manufactured tobacco prescribed in Article 6, paragraph (4) of the Tobacco Tax Act; the same applies hereinafter in this paragraph) has, as provided by Cabinet Order, obtained confirmation from the district director having jurisdiction over the location of the manufacturing site of manufactured tobacco pertaining to the return or bringing in of that manufactured tobacco that the manufactured tobacco is tobacco on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed, an amount equivalent to that amount of tobacco tax is, in accordance with the provisions of Article 16 of that Act, deducted from the amount of tobacco tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of tobacco tax that the manufacturer of manufactured tobacco has paid or is to pay with respect to that manufactured tobacco (in the case falling under item (ii), the amount of tobacco tax that has been paid or is to be paid upon shipment from the other manufacturing site of manufactured tobacco referred to in that item, or that has been paid or is to be paid, or has been collected or is to be collected, upon taking delivery from a bonded area):

次の各号に掲げる場合において、当該各号に規定する製造たばこ製造者（たばこ税法第六条第四項に規定する製造たばこ製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該製造たばこが第一項の規定によるたばこ税を課された、又は課されるべきものであることにつき、当該製造たばこの戻入れ又は移入に係る製造たばこの製造場の所在地を所轄する税務署長の確認を受けたときは、当該たばこ税額に相当する金額は、同法第十六条の規定に準じて、当該製造たばこにつき当該製造たばこ製造者が納付した、又は納付すべきたばこ税額（第二号に該当する場合にあっては、同号に規定する他の製造たばこの製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべきたばこ税額）に相当する金額に係る控除又は還付に併せて、その者に係るたばこ税額から控除し、又はその者に還付する。

where manufactured tobacco that a manufacturer of manufactured tobacco has shipped from its manufacturing site and on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed has been returned to that manufacturing site (including where such manufactured tobacco that has been returned by a seller of manufactured tobacco or any other such manufactured tobacco specified by Cabinet Order has been brought into another manufacturing site of manufactured tobacco of that manufacturer of manufactured tobacco);

製造たばこ製造者がその製造場から移出した製造たばこで、第一項の規定によるたばこ税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該製造たばこで製造たばこの販売業者から返品されたものその他政令で定めるものが当該製造たばこ製造者の他の製造たばこの製造場に移入された場合を含む。）

except in the case falling under the preceding item, where a manufacturer of manufactured tobacco has brought into a manufacturing site of manufactured tobacco manufactured tobacco that was shipped from another manufacturing site of manufactured tobacco or taken out of a bonded area and on which tobacco tax under the provisions of paragraph (1) has been imposed or is to be imposed, and has further shipped that manufactured tobacco from the manufacturing site into which it was brought.

前号に該当する場合を除き、製造たばこ製造者が、他の製造たばこの製造場から移出され、又は保税地域から引き取られた製造たばこで第一項の規定によるたばこ税を課された、又は課されるべきものを製造たばこの製造場に移入し、当該製造たばこをその移入した製造場から更に移出した場合

The provisions of Article 26 of the Tobacco Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under the provisions of paragraph (2).

たばこ税法第二十六条（第二号を除く。）の規定は、第二項の規定による申告書を提出しなければならない者について準用する。

A person who has failed to submit a return under the provisions of paragraph (2) is punished by a fine of 200,000 yen or less.

第二項の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。

If a representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.

法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。

Supplementary Provisions, Article 132Transitional Measures Concerning Penal Provisions Accompanying the Amendment of the Special Provisions on Tobacco Tax

第百三十二条（たばこ税の特例の改正に伴う罰則に係る経過措置）

With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of Article 12 come into effect with respect to tobacco tax for which the provisions then in force continue to govern pursuant to the provisions of Article 128 of the Supplementary Provisions, the provisions then in force continue to govern.

第十二条の規定の施行前にした行為及び附則第百二十八条の規定によりなお従前の例によることとされるたばこ税に係る第十二条の規定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 133Transitional Measures Concerning Special Provisions on Petroleum Tax

第百三十三条（石油税の特例に関する経過措置）

The provisions then in force continue to govern petroleum tax that was imposed, or should have been imposed, before the provisions of Article 12 come into effect.

第十二条の規定の施行前に課した、又は課すべきであった石油税については、なお従前の例による。

The provisions of Article 90-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to crude oil, petroleum products or gaseous hydrocarbons that were exempted from petroleum tax under the provisions of Article 90-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the provisions of Article 12 come into effect, deeming them to have been exempted from petroleum and coal tax under the provisions of Article 90-4, paragraph (1) of the New Act on Special Measures Concerning Taxation after the provisions of Article 12 come into effect.

第十二条の規定の施行前に旧租税特別措置法第九十条の四第一項の規定により石油税の免除を受けた原油、石油製品又はガス状炭化水素は、第十二条の規定の施行後に新租税特別措置法第九十条の四第一項の規定により石油石炭税の免除を受けたものとみなして、同条第五項の規定を適用する。

With regard to the application of penal provisions to acts committed before the provisions of Article 12 come into effect and to acts committed after the provisions of that Article come into effect with respect to petroleum tax for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.

第十二条の規定の施行前にした行為及び第一項の規定によりなお従前の例によることとされる石油税に係る同条の規定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 136Delegation to Cabinet Order

第百三十六条（政令への委任）

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.

附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 150Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc.

第百五十条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置）

The provisions of Article 27, paragraphs (3) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article apply to corporation tax for a business year of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for a business year of a corporation that began before the Effective Date.

前条の規定による改正後の租税特別措置法等の一部を改正する法律附則第二十七条第三項から第六項までの規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行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。

Search