Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. Pertaining to Shares, etc. Where Listed Shares, etc. Are Transferred
第二十八条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置）
The provisions of Article 37-11, Articles 37-11-3 through 37-11-5 (excluding the part pertaining to Article 37-11-3, paragraph (3), item (i)) and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date. In this case, with regard to the application of the provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation to listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from that date to March 31, 2004, the phrase "listed shares, etc. (" in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "listed shares, etc. (excluding beneficiary certificates of securities investment trusts for shares and similar interests and investment units of specified investment corporations prescribed in Article 37-11, paragraph (1) (excluding shares, etc. listed on a securities exchange prescribed in that paragraph and other similar ones specified by Cabinet Order);".
新租税特別措置法第三十七条の十一、第三十七条の十一の三から第三十七条の十一の五まで（第三十七条の十一の三第三項第一号に係る部分を除く。）及び第三十七条の十二の二の規定は、個人が平成十六年一月一日以後に行う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十一第一項に規定する上場株式等の譲渡については、なお従前の例による。この場合において、同日から同年三月三十一日までの間における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に係る新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定の適用については、新租税特別措置法第三十七条の十一の三第一項中「上場株式等（」とあるのは、「上場株式等（第三十七条の十一第一項に規定する株式等証券投資信託の受益証券及び特定投資法人の投資口（同項に規定する証券取引所に上場されている株式等その他これに類するものとして政令で定めるものを除く。）を除く。」とする。
Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions, etc. on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第二十九条（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等に関する経過措置）
The provisions of Articles 37-11-3 and 37-11-4 of the New Act on Special Measures Concerning Taxation (limited to the part of those provisions pertaining to Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation) apply to a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, 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三十七条の十一の三及び第三十七条の十一の四（これらの規定中新租税特別措置法第三十七条の十一の三第三項第一号に係る部分に限る。）の規定は、個人が施行日以後に行う新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式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三十七条の十一の三第一項に規定する特定口座内保管上場株式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 Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2004, the phrase "listed shares, etc. (" in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "listed shares, etc. (excluding beneficiary certificates of securities investment trusts for shares and similar interests and investment units of specified investment corporations prescribed in Article 37-11, paragraph (1) (excluding those issued outside Japan and shares, etc. listed on a securities exchange prescribed in that paragraph and other similar ones specified by Cabinet Order);".
施行日から平成十六年九月三十日までの間における新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定の適用については、新租税特別措置法第三十七条の十一の三第一項中「上場株式等（」とあるのは、「上場株式等（第三十七条の十一第一項に規定する株式等証券投資信託の受益証券及び特定投資法人の投資口（国外において発行されたもの及び同項に規定する証券取引所に上場されている株式等その他これに類するものとして政令で定めるものを除く。）を除く。」とする。
Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium-Sized Companies
第三十条（特定中小会社が発行した株式に係る課税の特例に関する経過措置）
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in Article 37-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires through payment on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 37-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date.
新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、個人が施行日以後に払込みにより取得をする新租税特別措置法第三十七条の十三第一項に規定する特定株式について適用し、個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項に規定する特定株式については、なお従前の例による。
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 (for those specified in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, limited to those acquired through payment on or after the Effective Date) 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 37-13-3, 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（新租税特別措置法第三十七条の十三第一項第二号及び第三号に定めるものにあっては、施行日以後に払込みにより取得をするものに限る。）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の三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は、なお従前の例による。
Supplementary Provisions, Article 31Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
第三十一条（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）
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for each year where the applicable year prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the resident seeks that application is 2004 or a subsequent year, and the provisions then in force continue to govern the amount of the special tax credit for housing loans, etc. referred to in Article 41, paragraph (3) of the Former Act on Special Measures Concerning Taxation for each year where the applicable year prescribed in that paragraph is 2003 or a prior year, in the case where the resident has amounts of housing loans, etc. pertaining to housing acquisition, etc. relating to two or more years of residence prescribed in that paragraph.
居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする新租税特別措置法第四十一条の二第一項に規定する適用年が平成十六年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条第三項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成十五年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。
Supplementary Provisions, Article 32Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
第三十二条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to a transfer of a house, or land or a right existing on land, prescribed in paragraph (7), item (i) of that Article that falls under the transferred assets prescribed in that item, which an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of a house, or land or a right existing on land, prescribed in Article 41-5, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that falls under the transferred assets prescribed in that item, which an individual made before that date.
新租税特別措置法第四十一条の五の規定は、個人が平成十六年一月一日以後に行う同条第七項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するもの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四十一条の五第三項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡については、なお従前の例による。
Supplementary Provisions, Article 33Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第三十三条（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 (9), item (ix) of the New Act on Special Measures Concerning Taxation apply to 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 specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) 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九項第九号の規定は、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いて適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。
The provisions of Article 41-12, paragraph (12) of the New Act on Special Measures Concerning Taxation apply where entries or records under the book-entry transfer system, etc. prescribed in that paragraph are received on or after April 1, 2006 for specified book-entry government bonds, etc. prescribed in that paragraph through the business office or similar place of a specified book-entry transfer institution, etc. prescribed in that paragraph or the overseas business office or similar place of a foreign intermediary, and the provisions then in force continue to govern cases where entries or records under the book-entry transfer system, etc. prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation were received before that date for specified book-entry government bonds, etc. prescribed in that paragraph through the business office or similar place of a specified book-entry transfer institution, etc. prescribed in that paragraph or the overseas business office or similar place of a foreign intermediary.
新租税特別措置法第四十一条の十二第十二項の規定は、平成十八年四月一日以後に同項に規定する特定振替機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定振替国債等の同項に規定する振替記載等を受ける場合について適用し、同日前に旧租税特別措置法第四十一条の十二第十二項に規定する特定振替機関等の営業所等又は外国仲介業者の国外営業所等を通じて同項に規定する特定振替国債等の同項に規定する振替記載等を受ける場合については、なお従前の例による。
The provisions of Article 41-12, paragraphs (15) and (16) of the New Act on Special Measures Concerning Taxation apply to specified book-entry government bonds, etc. prescribed in paragraph (16) of that Article for which entries or records under the book-entry transfer system, etc. prescribed in that paragraph are received on or after the Effective Date.
新租税特別措置法第四十一条の十二第十五項及び第十六項の規定は、施行日以後に同項に規定する振替記載等を受ける同項に規定する特定振替国債等について適用する。
The provisions of Article 41-12, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to payments of consideration for the transfer of specified book-entry government bonds, etc. prescribed in that paragraph that are made on or after the Effective Date by a person listed in any of the items of that paragraph who makes such payments, and the provisions then in force continue to govern payments of consideration for the transfer of specified book-entry government bonds, etc. prescribed in Article 41-12, paragraph (19) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date by a corporation that makes such payments.
新租税特別措置法第四十一条の十二第二十一項の規定は、施行日以後に同項に規定する特定振替国債等の譲渡の対価の支払をする同項各号に掲げる者が行う当該支払について適用し、施行日前に旧租税特別措置法第四十一条の十二第十九項に規定する特定振替国債等の譲渡の対価の支払をする法人が行う当該支払については、なお従前の例による。
Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Minimum Deduction Amount, etc. for the Deduction for Public Pensions, etc.
第三十四条（公的年金等控除の最低控除額等の特例に関する経過措置）
The provisions of Article 203-3 of the Income Tax Act as replaced by the provisions of Article 41-15-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2005, and the provisions then in force continue to govern such public pensions, etc. that are to be paid before that date.
新租税特別措置法第四十一条の十五の二第二項第一号の規定により読み替えられた所得税法第二百三条の三の規定は、平成十七年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。
Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation on Interest on Loans Received by Foreign Banks, etc.
第三十五条（外国銀行等の受ける貸付金の利子に係る課税の特例に関する経過措置）
The provisions then in force continue to govern domestic source income prescribed in Article 42-2-2 of the Former Act on Special Measures Concerning Taxation that a foreign corporation prescribed in that Article is to receive before July 1, 2004.
旧租税特別措置法第四十二条の二の二に規定する外国法人が平成十六年七月一日前に支払を受けるべき同条に規定する国内源泉所得については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, if a foreign corporation prescribed in Article 42-2-2 of the Former Act on Special Measures Concerning Taxation has, before July 1, 2004, presented a certificate prescribed in Article 180, paragraph (1) of the Income Tax Act as replaced by the provisions of that Article to a person paying the domestic source income prescribed in that Article, as provided in that paragraph as replaced by the provisions of Article 42-2-2 of the Former Act on Special Measures Concerning Taxation, the provisions of Article 180 of the Income Tax Act apply to that domestic source income that the foreign corporation is to receive on or after that date while that certificate remains in effect, deeming that the foreign corporation has presented that certificate to the person making that payment as provided in that paragraph.
前項の規定にかかわらず、旧租税特別措置法第四十二条の二の二に規定する外国法人が平成十六年七月一日前に同条の規定により読み替えられた所得税法第百八十条第一項に規定する証明書を旧租税特別措置法第四十二条の二の二の規定により読み替えられた同項の定めるところにより同条に規定する国内源泉所得の支払をする者に提示した場合には、当該外国法人が同日以後その証明書が効力を有している間に支払を受けるべき当該国内源泉所得については、当該外国法人が当該証明書を同項の定めるところにより当該支払をする者に提示したものとみなして、所得税法第百八十条の規定を適用する。
Supplementary Provisions, Article 36Coordination between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and Special Provisions on Fixed-Rate Tax Credits
第三十六条（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. in the case where the provisions of Article 23, Article 24 or Articles 27 through 31 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Articles 23, 24 and 27 through 31 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), and".
附則第二十三条、第二十四条又は第二十七条から第三十一条まで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（平成十六年法律第十四号）附則第二十三条、第二十四条及び第二十七条から第三十一条までの規定並びに」とする。
Supplementary Provisions, Article 37Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第三十七条（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 for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of corporations beginning on or after the Effective Date and to corporation tax for consolidated business years of consolidated parent corporations, or of consolidated subsidiary corporations having a consolidated full controlling interest with those consolidated parent corporations, beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before the Effective Date and corporation tax for consolidated business years of consolidated parent corporations, or of consolidated subsidiary corporations having a consolidated full controlling interest with those consolidated parent corporations, that began before the Effective Date.
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 38Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Has Been Acquired
第三十八条（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 then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第四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 39Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第三十九条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires, 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。