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 cash settlement, 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 cash settlement, 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 cash settlement, 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.
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。