Supplementary Provisions, Article 92Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第九十二条（租税特別措置法の一部改正に伴う経過措置）
The provisions then in force continue to govern postal savings prescribed in Article 3-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 62 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) (limited to the postal savings listed in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph) that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation deposited before the Effective Date pursuant to the provisions of Article 9-2, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 78 (referred to as "the Former Income Tax Act" in the following paragraph).
The provisions then in force continue to govern interest on postal savings prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding postal savings carried over) that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation deposited before the Effective Date pursuant to the provisions of Article 9-2, paragraph (1) of the Former Income Tax Act, being interest on those postal savings that is to be received before the Effective Date and that corresponds to an interest calculation period including the day preceding the Effective Date.
国内に住所を有する個人で旧租税特別措置法第三条の四第一項に規定する障害者等であるものが、施行日前に旧所得税法第九条の二第一項の規定によって預入をした旧租税特別措置法第三条の四第一項に規定する郵便貯金（承継郵便貯金を除く。）で施行日前に支払を受けるべき当該郵便貯金の利子で施行日の前日を含む利子の計算期間に対応するものについては、なお従前の例による。
The provisions of Article 4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 62 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to public bonds prescribed in paragraph (1) of that Article that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in that paragraph purchases on or after the Effective Date, and the provisions then in force continue to govern public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were purchased before the Effective Date.
第六十二条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第四条の規定は、国内に住所を有する個人で同条第一項に規定する障害者等であるものが、施行日以後に購入をする同項に規定する公債について適用し、施行日前に購入をした旧租税特別措置法第四条第一項に規定する公債については、なお従前の例による。
The provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation apply to asset-building housing savings prescribed in Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a deposit, trust, purchase or payment (referred to as "placement" in the following paragraph) is made based on a workers' property accumulation housing savings contract prescribed in Article 6, paragraph (4) of the Workers' Property Accumulation Promotion Act (referred to as a "workers' property accumulation housing savings contract" in the following paragraph) or a workers' property accumulation pension savings contract prescribed in paragraph (2) of that Article (referred to as a "workers' property accumulation pension savings contract" in the following paragraph) concluded on or after the Effective Date.
Where a worker prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation holds asset-building housing savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which placement was made based on a workers' property accumulation housing savings contract or a workers' property accumulation pension savings contract concluded with the former Public Corporation before the Effective Date and which satisfy the requirements prescribed in that Article as of the day preceding the Effective Date (hereinafter referred to as "former asset-building housing savings" in this paragraph and the following paragraph), or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation which satisfy the requirements prescribed in that Article as of the day preceding the Effective Date (hereinafter referred to as "former asset-building pension savings" in this paragraph and the following paragraph), the provisions of Article 4-2 or 4-3 of the New Act on Special Measures Concerning Taxation apply to those former asset-building housing savings or former asset-building pension savings by deeming that worker to have made placement on the Effective Date in accordance with the requirements prescribed in Article 4-2 or 4-3 of the New Act on Special Measures Concerning Taxation. In this case, with regard to the application of the provisions of Article 4-3 of the New Act on Special Measures Concerning Taxation to asset-building pension savings prescribed in paragraph (1) of that Article based on a workers' property accumulation pension savings contract that is deemed to have been concluded with the postal savings bank pursuant to the provisions of Article 175, paragraph (1) of the Postal Service Privatization Act, the phrase "5,500,000 yen" in paragraph (7), item (i) of that Article is deemed to be replaced with "3,850,000 yen".
新租税特別措置法第四条の二第一項又は第四条の三第一項に規定する勤労者が、施行日前に旧公社と締結した勤労者財産形成住宅貯蓄契約又は勤労者財産形成年金貯蓄契約に基づく預入等をした旧租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄で施行日の前日において同条に規定する要件を満たすもの（以下この項及び次項において「旧財産形成住宅貯蓄」という。）又は旧租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄で施行日の前日において同条に規定する要件を満たすもの（以下この項及び次項において「旧財産形成年金貯蓄」という。）を有する場合には、当該旧財産形成住宅貯蓄又は旧財産形成年金貯蓄については、当該勤労者が、施行日において新租税特別措置法第四条の二又は第四条の三に規定する要件に従って預入等をしたものとみなして、新租税特別措置法第四条の二又は第四条の三の規定を適用する。この場合において、郵政民営化法第百七十五条第一項の規定により郵便貯金銀行と締結されたものとされた勤労者財産形成年金貯蓄契約に基づく新租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄に係る同条の規定の適用については、同条第七項第一号中「五百五十万円」とあるのは、「三百八十五万円」とする。
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation to former asset-building housing savings and former asset-building pension savings are specified by Cabinet Order.
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 the provisions then in force continue to govern interest on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that that nonresident or foreign corporation was to receive before the Effective Date.
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、当該非居住者又は外国法人が施行日前に支払を受けるべき旧租税特別措置法第五条の二第一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。
The provisions of Article 37-11, Articles 37-11-3 through 37-11-5 and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to transfers 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 the Effective Date, and the provisions then in force continue to govern transfers 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 the Effective Date.
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及び第三十七条の十二の二の規定は、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、個人が施行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。
The provisions of Article 67-17, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to income arising from the holding or transfer of stripped book-entry government bonds prescribed in paragraph (1) of that Article for which a foreign corporation prescribed in that paragraph receives a book-entry transfer entry, etc. prescribed in that paragraph on or after the Effective Date, or to the loss amount prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern income arising from the holding or transfer of stripped book-entry government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which that foreign corporation received a book-entry transfer entry, etc. prescribed in that paragraph before the Effective Date, or the loss amount prescribed in paragraph (2) of that Article.
新租税特別措置法第六十七条の十七第一項及び第二項の規定は、同条第一項に規定する外国法人が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分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額について適用し、当該外国法人が施行日前に旧租税特別措置法第六十七条の十七第一項に規定する振替記載等を受けた同項に規定する分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額については、なお従前の例による。
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; hereinafter the same applies in this paragraph) 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は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得を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をした財産に係る相続税については、なお従前の例による。