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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

この法律は、平成十七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: July 1, 2005;

次に掲げる規定　平成十七年七月一日

Omitted

略

the provisions in amending , the provisions amending (limited to the part adding "optical disks," after "recorded" and the part replacing "magnetic tapes or similar media" with "optical disks or similar media") and the provisions amending , and the provisions of Articles 24, 27 and 28 of the Supplementary Provisions.

中の改正規定、の改正規定（「記録した」の下に「光ディスク、」を加える部分及び「磁気テープ等」を「光ディスク等」に改める部分に限る。）及びの改正規定並びに附則第二十四条、第二十七条及び第二十八条の規定

the following provisions: October 1, 2005;

次に掲げる規定　平成十七年十月一日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending , the provisions deleting , the provisions amending , , and , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 20, Article 23, Article 34, paragraph (2), Article 48, paragraph (2) and of the Supplementary Provisions.

中の改正規定、の改正規定、の改正規定、を削る改正規定、、、及びの改正規定、をとする改正規定、の改正規定、をとする改正規定、の改正規定、の改正規定並びにの改正規定並びに附則第二十条、第二十三条、第三十四条第二項、第四十八条第二項及びの規定

the following provisions: January 1, 2006;

次に掲げる規定　平成十八年一月一日

Omitted

略

the provisions in adding one Article after .

中の次に一条を加える改正規定

Omitted

略

the following provisions: April 1, 2006;

次に掲げる規定　平成十八年四月一日

Omitted

略

the provisions in amending (excluding the part concerning the registration listed in and, of the part concerning the registration listed in , the part concerning the registration listed in ).

中の改正規定（に掲げる登記に係る部分及びに掲げる登記に係る部分のうちに掲げる登記に係る部分を除く。）

the following provisions: the date on which the comes into effect;

次に掲げる規定　の施行の日

Omitted

略

the provisions in adding one Article after , the provisions adding two Articles after (limited to the part concerning ) and the provisions adding two Articles after (limited to the part concerning ), and the provisions of Article 40, paragraph (2) and Article 53, paragraph (2) of the Supplementary Provisions.

中の次に一条を加える改正規定、の次に二条を加える改正規定（に係る部分に限る。）及びの次に二条を加える改正規定（に係る部分に限る。）並びに附則第四十条第二項及び第五十三条第二項の規定

the following provisions: the date on which the Act Partially Amending the Act on Special Provisions, etc. of the Civil Code Concerning the Perfection Requirements for the Assignment of Claims comes into effect;

次に掲げる規定　債権譲渡の対抗要件に関する民法の特例等に関する法律の一部を改正する法律の施行の日

Omitted

略

the provisions in amending (limited to the part concerning the registration listed in and, of the part concerning the registration listed in , the part concerning the registration listed in ).

中の改正規定（に掲げる登記に係る部分及びに掲げる登記に係る部分のうちに掲げる登記に係る部分に限る。）

Omitted

略

the provisions in amending and , the provisions adding one item to , the provisions amending , the provisions amending , the provisions amending and , the provisions adding one item to , the provisions amending (limited to the part replacing ", or " with "or "), the provisions amending , the provisions amending (excluding the part replacing "March 31, 2005" with "March 31, 2007", "15 percent" with "14 percent" and "8 percent" with "7 percent"), the provisions amending , the provisions amending , the provisions amending and , the provisions adding one item to , the provisions amending (limited to the part replacing ", or " with "or "), the provisions amending and the provisions amending (excluding the part adding "(in the case of seeking the application of the provisions of , a written statement concerning the calculation of the ratio referred to in )" after "documents" in ), and the provisions of Article 16, Article 17, Article 25, paragraph (1), Article 31, Article 32, Article 39, Article 43, paragraph (1), Article 45, Article 46 and Article 54 of the Supplementary Provisions: the date on which the comes into effect;

中及びの改正規定、に一号を加える改正規定、の改正規定、の改正規定、及びの改正規定、に一号を加える改正規定、の改正規定（「、又は」を「又は」に改める部分に限る。）、の改正規定、の改正規定（「平成十七年三月三十一日」を「平成十九年三月三十一日」に、「百分の十五」を「百分の十四」に、「百分の八」を「百分の七」に改める部分を除く。）、の改正規定、の改正規定、及びの改正規定、に一号を加える改正規定、の改正規定（「、又は」を「又は」に改める部分に限る。）、の改正規定並びにの改正規定（中「書類」の下に「（の規定の適用を受けようとする場合にあつては、の割合の計算に関する明細書）」を加える部分を除く。）並びに附則第十六条、第十七条、第二十五条第一項、第三十一条、第三十二条、第三十九条、第四十三条第一項、第四十五条、第四十六条及び第五十四条の規定　の施行の日

the provisions in amending (limited to the part replacing "" with " or "), the provisions amending (excluding the part deleting and the part concerning ), the provisions amending (excluding the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in , and the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in and the part concerning (b) of ), the provisions amending (limited to the part replacing "" with " or "), the provisions amending (excluding the part deleting and the part concerning ), the provisions amending (limited to the part replacing "" with " or "), the provisions amending (excluding the part deleting ), the provisions amending (including its heading) and the provisions amending the table in (limited to the part replacing " and " with " and " and the part replacing " and " with " and " in the row for prefectures in that table, and the part replacing ", " with ", " in the row for municipalities in that table), and the provisions of Article 18, paragraph (13), Article 21, paragraph (1), Article 33, paragraph (20), Article 47, paragraph (20) and of the Supplementary Provisions (limited to the part replacing " and " with " and " and the part replacing " and " with " and " in of the row for the in , and the part replacing ", " with ", " in of that row): the date specified in the proviso to ;

中の改正規定（「」を「又は」に改める部分に限る。）、の改正規定（を削る部分及びに係る部分を除く。）、の改正規定（中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分並びに中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分及びロに係る部分を除く。）、の改正規定（「」を「又は」に改める部分に限る。）、の改正規定（を削る部分及びに係る部分を除く。）、の改正規定（「」を「又は」に改める部分に限る。）、の改正規定（を削る部分を除く。）、（見出しを含む。）の改正規定及びの表の改正規定（同表の都道府県の項中「ハ及びニ」を「ハ及びニ」に改める部分及び「ハ及びニ」を「ハ及びニ」に改める部分並びに同表の市町村の項中「ニ、ニ」を「ニ、ニ」に改める部分に限る。）並びに附則第十八条第十三項、第二十一条第一項、第三十三条第二十項、第四十七条第二十項及び（の項中「ハ及びニ」を「ハ及びニ」に改める部分及び「ハ及びニ」を「ハ及びニ」に改める部分並びに中「ニ、ニ」を「ニ、ニ」に改める部分に限る。）の規定　民間事業者の能ただし書に規定する日

the provisions in amending , the provisions amending and the provisions amending , and the provisions of Article 18, paragraphs (15) and (16), Article 33, paragraphs (22) and (23) and Article 47, paragraphs (22) and (23) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定及びの改正規定並びに附則第十八条第十五項及び第十六項、第三十三条第二十二項及び第二十三項並びに第四十七条第二十二項及び第二十三項の規定　の施行の日

the provisions in amending , the provisions amending and the provisions amending : the date on which the comes into effect;

中の改正規定、の改正規定及びの改正規定　の施行の日

the provisions in amending (limited to the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in , and the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in and the part concerning (b) of ), the provisions amending , the provisions amending (limited to the part adding "(excluding cases that fall under the cases specified by Cabinet Order)" after "acquires"), the provisions amending and the provisions amending (limited to the part adding "(excluding cases that fall under the cases specified by Cabinet Order)" after "acquires"), and the provisions of Article 21, paragraphs (2), (3) and (8), Article 35, paragraphs (1) and (6) and Article 49, paragraphs (1) and (6) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定（中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分並びに中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分及びロに係る部分に限る。）、の改正規定、の改正規定（「取得するとき」の下に「（政令で定める場合に該当する場合を除く。）」を加える部分に限る。）、の改正規定及びの改正規定（「取得するとき」の下に「（政令で定める場合に該当する場合を除く。）」を加える部分に限る。）並びに附則第二十一条第二項、第三項及び第八項、第三十五条第一項及び第六項並びに第四十九条第一項及び第六項の規定　民間事業者の能の施行の日

the provisions in amending (excluding the part concerning and and the part replacing "" with "" in ), the provisions amending (excluding the part concerning and and the part replacing "" with "" in ), the provisions amending of the table in (limited to the part replacing "land, etc. or" with "land, etc., land, etc. located within an agricultural land area, etc. that is acquired through consultation pertaining to a recommendation prescribed in (limited to land, etc. acquired by a specified agricultural corporation prescribed in ), or"), the provisions amending the heading of and the provisions adding one paragraph to , and the provisions of Article 21, paragraph (9), Article 35, paragraphs (7) and (10) and Article 49, paragraph (7) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定（及びに係る部分並びに中「」を「」に改める部分を除く。）、の改正規定（及びに係る部分並びに中「」を「」に改める部分を除く。）、の表のの改正規定（「土地等又は」を「土地等、に規定する勧告に係る協議により取得をする農用地区域等内にある土地等（に規定する特定農業法人が取得をするものに限る。）又は」に改める部分に限る。）、の見出しの改正規定及びに一項を加える改正規定並びに附則第二十一条第九項、第三十五条第七項及び第十項並びに第四十九条第七項の規定　の施行の日

the provisions in amending , the provisions amending and the provisions amending , and the provisions of Article 34, paragraphs (4) through (14) and Article 48, paragraphs (4) through (12) of the Supplementary Provisions: the date on which the comes into effect.

中の改正規定、の改正規定及びの改正規定並びに附則第三十四条第四項から第十四項まで及び第四十八条第四項から第十二項までの規定　の施行の日

Supplementary Provisions, Article 15Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第十五条（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）

Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of (referred to as "the New Act on Special Measures Concerning Taxation" in the Supplementary Provisions up to Article 56) apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and prior years.

の規定による改正後の租税特別措置法（以下附則第五十六条までにおいて「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、平成十七年分以後の所得税について適用し、平成十六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 16Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.

第十六条（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 (limited to the part concerning ) apply to business base strengthening equipment prescribed in that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in prior to the amendment by the provisions of (referred to as "the Former Act on Special Measures Concerning Taxation" in the Supplementary Provisions up to Article 56) that an individual acquired, manufactured or leased before that date.

（に係る部分に限る。）の規定は、個人が附則第一条第十九号に定める日以後に取得若しくは製作又は賃借をするに規定する事業基盤強化設備について適用し、個人が同日前に取得若しくは製作又は賃借をしたの規定による改正前の租税特別措置法（以下附則第五十六条までにおいて「旧租税特別措置法」という。）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 17Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Small and Medium Sized Enterprises in Okinawa Have Acquired Business Innovation Equipment, etc.

第十七条（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所得税額の特別控除に関する経過措置）

The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured, constructed or leased before that date.

の規定は、個人が附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をするに規定する経営革新設備等について適用し、個人が同日前に取得若しくは製作若しくは建設又は賃借をしたに規定する経営革新設備等については、なお従前の例による。

Supplementary Provisions, Article 18Transitional Measures Concerning Depreciation of Individuals

第十八条（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 apply to specified equipment, etc. prescribed in that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

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。）をするに規定する特定設備等について適用し、個人が施行日前に取得等をしたに規定する特定設備等については、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 an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

の規定は、個人が施行日以後に取得等をする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 of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

の規定は、個人が施行日以後に取得等をする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 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of of the table in that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

の規定は、個人が施行日以後に取得等をするの表の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の表の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 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

の規定は、個人が施行日以後に取得等をするに規定する製造過程管理高度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に規定する製造過程管理高度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 depreciable assets listed in the third column of or the third column of of the table in that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of or the third column of of the table in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

の規定は、個人が施行日以後に取得等をするの表のの第三欄又はの第三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の表のの第三欄又はの第三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。

With regard to depreciable assets specified in of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a specified association, etc. referred to in that received, before the Effective Date, the approval referred to in for a business foundation strengthening plan prescribed in , the provisions of (limited to the part concerning ) remain in force. In such a case, with regard to the application of the provisions of (limited to the part concerning ) on or after the date on which the comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium-Sized Enterprises" in is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium-Sized Enterprises prior to the amendment by the ".

に規定する経営基盤強化計画につきの承認を施行日前に受けたの特定組合等の構成員である個人の有するに定める減価償却資産については、（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、の施行の日以後における（に係る部分に限る。）の規定の適用については、中「中小企業経営革新支援法」とあるのは、「による改正前の中小企業経営革新支援法」とする。

The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to depreciable assets specified in held by an individual referred to in who receives the certification prescribed in on or after the Effective Date.

（に係る部分に限る。）の規定は、施行日以後にに規定する認定を受けるの個人の有するに定める減価償却資産について適用する。

With regard to depreciable assets specified in of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in who received, before the Effective Date, the certification prescribed in , the provisions of (limited to the part pertaining to ) remain in force.

施行日前にに規定する認定を受けたの個人の有するに定める減価償却資産については、（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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified good-quality rental housing prescribed in that an individual acquires or newly constructs on or after the Effective Date.

（に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をするに規定する特定優良賃貸住宅について適用する。

With regard to specified good-quality rental housing prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force.

個人が施行日前に取得又は新築をしたに規定する特定優良賃貸住宅については、（に係る部分に限る。）の規定は、なおその効力を有する。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force.

個人が施行日前に取得又は新築をしたに掲げる建築物については、（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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、個人が附則第一条第二十号に定める日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in that an individual acquires or newly constructs on or after the Effective Date.

（に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.

新租税特別措置法第十五条の規定は、個人が附則第一条第二十一号に定める日以後に取得又は建設をする新租税特別措置法第十五条第一項に規定する倉庫用建物等について適用する。

With regard to warehouse buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of remain in force.

個人が附則第一条第二十一号に定める日前に取得又は建設をしたに規定する倉庫用建物等については、の規定は、なおその効力を有する。

The provisions then in force continue to govern expenses or contributions specified in the items of of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date.

個人が施行日前に支出した各号に定める費用又は負担金については、なお従前の例による。

Supplementary Provisions, Article 19Transitional Measures Concerning Reserves of Individuals

第十九条（個人の準備金に関する経過措置）

With regard to the calculation of the amount of business income for each year up to 2006 of an individual who has a reserve for exhibition at the Japan International Exposition prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions of remain in force. In this case, the phrase "an individual" in is deemed to be replaced with "an individual, by December 31, 2005,".

に規定する日本国際博覧会出展準備金を有する個人の平成十八年以前の各年分の事業所得の金額の計算については、の規定は、なおその効力を有する。この場合において、中「個人が」とあるのは、「個人が、平成十七年十二月三十一日までに」とする。

Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees

第二十条（社会保険診療報酬の所得計算の特例に関する経過措置）

The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in that is provided on or after October 1, 2005, and the provisions then in force continue to govern social insurance medical care prescribed in of the Former Act on Special Measures Concerning Taxation that was provided before that date.

の規定は、平成十七年十月一日以後に行われるに規定する社会保険診療について適用し、同日前に行われたに規定する社会保険診療については、なお従前の例による。

Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第二十一条（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, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, 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 (xx) of the Supplementary Provisions.

の規定は、個人が附則第一条第二十号に定める日以後に行う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する。

The provisions of Article 31-2, paragraph (2), items (xi) and (xiv) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in of the Former Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in that an individual made before that date.

及びの規定は、個人が附則第一条第二十三号に定める日以後に行うに規定する優良住宅地等のための譲渡に該当する譲渡又はに規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行ったに規定する優良住宅地等のための譲渡に該当する譲渡又はに規定する確定優良住宅地等予定地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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to a transfer of land, etc. prescribed in that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

（に係る部分に限る。）の規定は、個人が附則第一条第二十三号に定める日以後に行う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 (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in 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 of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

の規定は、個人が施行日以後に行う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 (x) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in that an individual makes on or after the Effective Date.

の規定は、個人が施行日以後に行うに規定する土地等の譲渡について適用する。

The provisions then in force continue to govern a transfer of land, etc. prescribed in 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 land, etc. prescribed in 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 (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer 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 (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

の規定は、個人が附則第一条第二十三号に定める日以後に行う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 34-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-3, 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 (xxiv) of the Supplementary Provisions.

の規定は、個人が附則第一条第二十四号に定める日以後に行うに規定する土地等の譲渡について適用する。

Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. in the Case Where Specified Managed Shares Have Lost Their Value

第二十二条（特定管理株式が価値を失った場合の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 37-10-2 of the New Act on Special Measures Concerning Taxation apply in the case where, with respect to specified managed shares prescribed in which, having been listed shares, etc. held in a specified account prescribed in , ceased to fall under listed shares, etc. on or after the Effective Date, the fact prescribed in occurs on or after the Effective Date.

の規定は、施行日以後にに規定する特定口座内保管上場株式等が上場株式等に該当しないこととなったに規定する特定管理株式につき、施行日以後にに規定する事実が発生する場合について適用する。

Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. from Shares, etc. in the Case of Transfer of Listed Shares, etc.

第二十三条（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 (limited to the part pertaining to ), Article 37-11-3 (excluding the part pertaining to ), Article 37-11-4, Article 37-11-5 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 October 1, 2005, and the provisions then in force continue to govern a transfer of listed shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

（に係る部分に限る。）、（に係る部分を除く。）、、及びの規定は、個人が平成十七年十月一日以後に行う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。

Supplementary Provisions, Article 24Transitional Measures Concerning Reports for the Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account

第二十四条（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係る報告書に関する経過措置）

The provisions of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that are submitted on or after September 1, 2005.

の規定は、平成十七年九月一日以後に提出するに規定する光ディスク等について適用する。

Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium-Sized Companies

第二十五条（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 Article 37-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to apply to specified shares specified in that an individual acquires through payment on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern specified shares specified in of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before that date.

（に係る部分に限る。）並びにに係る及びの規定は、個人が附則第一条第十九号に定める日以後に払込みにより取得をするに定める特定株式について適用し、個人が同日前に払込みにより取得をしたに定め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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to apply to specified shares specified in that an individual acquires through payment on or after the Effective Date.

（に係る部分に限る。）並びにに係る及びの規定は、個人が施行日以後に払込みにより取得をするに定める特定株式について適用する。

Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents

第二十六条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）

The provisions of Article 40-4, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and to the taxable retained amount prescribed in pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that ended before the Effective Date, and the taxable retained amount prescribed in pertaining to that amount of applicable retained income.

、及び、並びにの規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額については、なお従前の例による。

The provisions of Article 40-4, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that arises in business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in that arose in business years of a specified foreign subsidiary, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずるに規定する欠損の金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度において生じたに規定する欠損の金額については、なお従前の例による。

The provisions of Article 40-5, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the fact listed in that arises on or after the Effective Date with respect to a foreign affiliated trust prescribed in .

の規定は、に規定する外国関係信託につき施行日以後に生ずるに掲げる事実について適用する。

Supplementary Provisions, Article 27Transitional Measures Concerning Payment Reports, etc. on the Consideration for Transfer of Specified Book-Entry Government Bonds, etc. Pertaining to the Special Provisions on Separate Taxation, etc. for Profit from Redemption, etc.

第二十七条（償還差益等に係る分離課税等の特例に係る特定振替国債等の譲渡対価の支払調書等に関する経過措置）

The provisions of Article 41-12, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that are submitted on or after September 1, 2005.

の規定は、平成十七年九月一日以後に提出するに規定する光ディスク等について適用する。

Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions

第二十八条（先物取引に係る雑所得等の課税の特例等に関する経過措置）

The provisions of Article 41-14 (excluding the part pertaining to ) and Article 41-15 of the New Act on Special Measures Concerning Taxation apply to a settlement by payment of differences, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation of futures transactions prescribed in that an individual carries out on or after July 1, 2005.

（に係る部分を除く。）及びの規定は、個人が平成十七年七月一日以後に行うに規定する先物取引に係るに規定する差金等決済について適用する。

The provisions of Article 41-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that are submitted on or after September 1, 2005.

の規定は、平成十七年九月一日以後に提出するに規定する光ディスク等について適用する。

Supplementary Provisions, Article 29Adjustment 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

第二十九条（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 in the case where the provisions of Article 16, Article 17, Articles 21 through 23, Article 25 or paragraph (1) of the preceding Article of the Supplementary Provisions apply, the phrase "provisions, and" in is deemed to be replaced with "provisions, the provisions of Article 16, Article 17, Articles 21 through 23, Article 25 and Article 28, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), and".

附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条又は前条第一項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の規定の適用については、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（平成十七年法律第二十一号）附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条及び第二十八条第一項の規定並びに」とする。

Supplementary Provisions, Article 30Principles of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第三十条（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 ; the same applies hereinafter) 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 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 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（に規定する人格のない社団等を含む。以下同じ。）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 31Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.

第三十一条（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 (limited to the part pertaining to ) apply to business base strengthening equipment prescribed in that a corporation acquires, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before that date.

（に係る部分に限る。）の規定は、法人が附則第一条第十九号に定める日以後に取得若しくは製作又は賃借をするに規定する事業基盤強化設備について適用し、法人が同日前に取得若しくは製作又は賃借をした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。

Where the approved business innovation plan prescribed in Article 42-7, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a corporation listed in (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of , with regard to the application of the provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation to that corporation, the phrase "or (v)" in is deemed to be replaced with ", (v) or (vi)".

に掲げる法人のに規定する承認経営革新計画（以下この項において「承認経営革新計画」という。）の規定により承認経営革新計画とみなされたものである場合には、当該法人のの規定の適用については、中「又は」とあるのは、「、又は」とする。

Supplementary Provisions, Article 32Transitional 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.

第三十二条（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 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured, constructed or leased before that date.

の規定は、法人が附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をするに規定する経営革新設備等について適用し、法人が同日前に取得若しくは製作若しくは建設又は賃借をしたに規定する経営革新設備等については、なお従前の例による。

Supplementary Provisions, Article 33Transitional Measures Concerning Depreciation by Corporations

第三十三条（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 apply to specified equipment, etc. prescribed in 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 specified equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

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。）をするに規定する特定設備等について適用し、法人が施行日前に取得等をしたに規定する特定設備等については、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 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 of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をする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 then in force continue to govern specified core private facilities prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

法人が施行日前に取得又は建設をしたに規定する特定中核的民間施設については、なお従前の例による。

The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in 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 of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をする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 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 of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をする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 of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified assets prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified assets prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する特定資産について適用し、法人が施行日前に取得等をしたに規定する特定資産については、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 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 of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をする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 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of or the middle column of of the table in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of or the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするの表のの中欄又は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の表のの中欄又は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 then in force continue to govern depreciable assets listed in the middle column of of the table in 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の表の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 then in force continue to govern feed manufacturing equipment, etc. prescribed in 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に規定する飼料製造設備等については、なお従前の例による。

The provisions of Article 44-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する製造過程管理高度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に規定する製造過程管理高度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 depreciable assets listed in the third column of or the third column of of the table in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of or the third column of of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするの表のの第三欄又はの第三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の表のの第三欄又はの第三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 then in force continue to govern depreciable assets listed in the middle column of of the table in 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の表の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。

With regard to buildings and their associated facilities listed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 47, paragraph (14) of the Supplementary Provisions of that Act".

法人が施行日前に取得又は建設をしたに掲げる建物及びその附属設備については、（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、中「」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十四項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

With regard to depreciable assets specified in of the Former Act on Special Measures Concerning Taxation that are held by a corporation that is a member of a specified association, etc. referred to in that received, before the Effective Date, the approval referred to in for a business foundation strengthening plan prescribed in , the provisions of (limited to the part pertaining to ) remain in force. In this case, with regard to the application of the provisions of (limited to the part pertaining to ) where the business year of application prescribed in that paragraph of that corporation ends on or after the date on which the comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium Sized Enterprises" in is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium Sized Enterprises before the amendment by the ".

に規定する経営基盤強化計画につきの承認を施行日前に受けたの特定組合等の構成員である法人の有するに定める減価償却資産については、（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、当該法人のの施行の日以後に終了する場合における（に係る部分に限る。）の規定の適用については、中「中小企業経営革新支援法」とあるのは、「による改正前の中小企業経営革新支援法」とする。

With regard to the application of the provisions of Article 46 of the New Act on Special Measures Concerning Taxation where the business year of application prescribed in of a corporation ends during the period from the Effective Date to the day before the date on which the comes into effect, the phrase "" in is deemed to be replaced with "".

法人のの施行の日の前日までの間に終了する場合におけるの規定の適用については、中「」とあるのは、「」とする。

The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified good-quality rental housing prescribed in that a corporation acquires or newly constructs on or after the Effective Date.

（に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をするに規定する特定優良賃貸住宅について適用する。

With regard to specified good-quality rental housing prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 47, 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に規定する特定優良賃貸住宅については、（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、中「」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七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の規定による改正前の」とする。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 47, paragraph (19) of the Supplementary Provisions of that Act".

法人が施行日前に取得又は新築をしたに掲げる建築物については、（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、中「」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十九項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、法人が附則第一条第二十号に定める日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in that a corporation acquires or newly constructs on or after the Effective Date.

（に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

The provisions of Article 48 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.

の規定は、法人が附則第一条第二十一号に定める日以後に取得又は建設をするに規定する倉庫用建物等について適用する。

With regard to warehouse buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of remain in force. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 47, paragraph (23) of the Supplementary Provisions of that Act".

法人が附則第一条第二十一号に定める日前に取得又は建設をしたに規定する倉庫用建物等については、の規定は、なおその効力を有する。この場合において、中「」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第二十三項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

The provisions then in force continue to govern expenses or contributions specified in the items of 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各号に定める費用又は負担金については、なお従前の例による。

Supplementary Provisions, Article 34Transitional Measures Concerning Reserves of Corporations

第三十四条（法人の準備金に関する経過措置）

The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to shares (including equity) of, or claims against, a specified corporation prescribed in that a corporation transfers, on or after the Effective Date, through a qualified capital contribution in kind to a corporation receiving the capital contribution in kind that is a foreign corporation.

の規定は、法人が施行日以後に適格現物出資により外国法人である被現物出資法人に移転するに規定する特定法人の株式（出資を含む。）又は債権について適用する。

With regard to the reserve for specified urban railway development referred to in of the Former Act on Special Measures Concerning Taxation pertaining to a development project plan prescribed in of a corporation prescribed in that received, before October 1, 2005, the certification prescribed in for that development project plan (including the reserve for specified urban railway development referred to in of the Former Act on Special Measures Concerning Taxation set aside in a consolidated business year prescribed in before the amendment by ), the provisions of of the Former Act on Special Measures Concerning Taxation (excluding the part pertaining to and ) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.

, qualified capital contribution in kind or qualified post-formation acquisition of assetsor qualified capital contribution in kind
is a consolidated business yearis a consolidated business year prescribed in before the amendment by (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in ) (hereinafter referred to as a "consolidated business year" in )
before the amendment by , which remains in force pursuant to the provisions of Article 48, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
excluded) or a company split by split-off (excluding a qualified company split by split-off), throughexcluded), through
a merger or that company split by split-offa merger
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assetsor qualified capital contribution in kind
the date of the merger or company split by split-offthe date of the merger
merger or company split by split-offmerger
merging corporation or successor corporation in a company splitmerging corporation
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (is concerned, in the case where the approval under the provisions of has lost its effect pursuant to the provisions of , and the corporation
by reason of which, thatby reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)
including the case)in the case
qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assetsqualified company split or qualified capital contribution in kind
, corporation receiving the capital contribution in kind or corporation acquiring assets through the post-formation acquisitionor corporation receiving the capital contribution in kind
qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assetsqualified company split or qualified capital contribution in kind
Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of the first sentence of of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" in is deemed to be replaced with "the phrase "" in Before the 2020 Amendment is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 48, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in )
the phrase "" in is deemed to be replaced with "the phrase "" in is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
before the amendment by , which remains in force pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
Before the 2020 Amendment
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations

に規定する整備事業計画につきに規定する認定を平成十七年十月一日前に受けたに規定する法人の当該整備事業計画に係るの特定都市鉄道整備準備金（の規定による改正前のに規定する連結事業年度において積み立てたの特定都市鉄道整備準備金を含む。）については、（及びに係る部分を除く。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

、適格現物出資又は適格事後設立又は適格現物出資
が連結事業年度がの規定による改正前の租税特別措置法（以下において「令和二年旧措置法」という。）に規定する連結事業年度（以下において「連結事業年度」という。）
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八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の規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
除く。）又は分割型分割（適格分割型分割を除く。）により除く。）により
合併又は当該分割型分割合併
、適格現物出資又は適格事後設立又は適格現物出資
合併又は分割型分割の日合併の日
イ合併又は分割型分割合併
合併法人又は分割承継法人合併法人
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（について、の規定によりの規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。）場合に
適格分社型分割、適格現物出資又は適格事後設立適格分割又は適格現物出資
、被現物出資法人又は被事後設立法人又は被現物出資法人
適格分社型分割、適格現物出資又は適格事後設立適格分割又は適格現物出資
前段前段
中「」とあるのは「中「」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八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の規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
中「」とあるのは「中「」とあるのは「
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四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の規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
「」とあるのは「「」とあるのは「

With regard to the calculation of the amount of income for business years up to the business year that includes March 24, 2006 (where the business year that includes that date falls under a consolidated business year, the calculation of the amount of income for business years before the consolidated business year that includes that date) of a corporation that has a reserve for exhibition at the Japan International Exposition referred to in of the Former Act on Special Measures Concerning Taxation (including a reserve for exhibition at the Japan International Exposition referred to in of the Former Act on Special Measures Concerning Taxation set aside in a consolidated business year), the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.

before the amendment by , which remains in force pursuant to the provisions of Article 48, paragraph (3) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
a corporationa corporation, by the end of the business year that includes March 24, 2005,
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
(( of the Former Act on Special Measures Concerning Taxation Kept in Force
"" before the amendment by , which remains in force pursuant to the provisions of Article 48, paragraph (3) of the Supplementary Provisions of that Act
before the amendment by , which remains in force pursuant to the provisions of Article 34, paragraph (3) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force

の日本国際博覧会出展準備金（連結事業年度において積み立てたの日本国際博覧会出展準備金を含む。）を有する法人の平成十八年三月二十四日を含む事業年度以前の事業年度の所得の金額の計算（同日を含む事業年度が連結事業年度に該当する場合には、同日を含む連結事業年度前の事業年度の所得の金額の計算）については、の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八条第三項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
法人が法人が、平成十七年三月二十四日を含む事業年度終了の日までに
（（
「「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八条第三項の規定によりなおその効力を有するものとされるの規定による改正前の
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四条第三項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力措置法」という。）

The provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xxv) of the Supplementary Provisions.

の規定は、法人の附則第一条第二十五号に定める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。

In the case where a corporation filing a blue return that operates an electricity generation business prescribed in has, on the date specified in Article 1, item (xxv) of the Supplementary Provisions, an amount of the reserve for reprocessing of spent nuclear fuel prescribed in of the Former Act on Special Measures Concerning Taxation, an amount equivalent to the amount calculated by multiplying the amount of that reserve for reprocessing of spent nuclear fuel by the number of months in each business year and dividing the product by 180 (referred to as the "amount reversed in equal parts over fifteen years" in the following paragraph) is included in gross profit in calculating the amount of income for each business year (excluding a business year that falls under a consolidated business year) that includes any day within 15 years from the first day of the business year that includes that date (where the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions falls under a consolidated business year, the first day of that consolidated business year).

青色申告書を提出する法人でに規定する発電事業を営むものが、附則第一条第二十五号に定める日においてに規定する使用済核燃料再処理準備金の金額を有する場合には、同日を含む事業年度開始の日（附則第一条第二十五号に定める日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）以後十五年以内の日を含む各事業年度（連結事業年度に該当する事業年度を除く。）において、当該使用済核燃料再処理準備金の金額に当該各事業年度の月数を乗じてこれを百八十で除して計算した金額（次項において「十五年均等取崩金額」という。）に相当する金額を、当該各事業年度の所得の金額の計算上、益金の額に算入する。

In the case referred to in the preceding paragraph, if the amount reversed in equal parts over fifteen years exceeds the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year (where, by that date, there is an amount that has been included, or has come to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for reprocessing of spent nuclear fuel prescribed in that paragraph (including an amount included in gross profit pursuant to the provisions of Article 48, paragraph (7) of the Supplementary Provisions), or an amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding business year (where the business year that includes the day preceding the first day of that business year falls under a consolidated business year, the consolidated business year that includes that preceding day) (including an amount included in gross profit pursuant to the provisions of paragraph (5) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount reversed in equal parts over fifteen years is to be the amount of that reserve for reprocessing of spent nuclear fuel.

前項の場合において、十五年均等取崩金額が当該事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに同項に規定する使用済核燃料再処理準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第四十八条第七項の規定により益金の額に算入された金額を含む。）又は前事業年度（当該事業年度開始の日の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、その前日を含む連結事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第五項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該十五年均等取崩金額は、当該使用済核燃料再処理準備金の金額とする。

If a corporation to which the provisions of paragraph (5) apply comes to fall under any of the cases listed in the following items (excluding the case where it has transferred spent fuel prescribed in (hereinafter referred to as "spent fuel" in this paragraph and paragraph (11)) to the merging corporation through a qualified merger), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the date on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day preceding the date of the merger).

第五項の規定の適用を受ける法人が次の各号に掲げる場合（に規定する使用済燃料（以下この項及び第十一項において「使用済燃料」という。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第二号に掲げる場合にあっては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。

where it has abolished the electricity generation business prescribed in : the amount of the reserve for reprocessing of spent nuclear fuel as of the date of that abolition;

に規定する発電事業を廃止した場合　当該廃止の日における使用済核燃料再処理準備金の金額

where it has transferred spent fuel to the merging corporation through a merger: the amount of the reserve for reprocessing of spent nuclear fuel immediately before the merger;

合併により合併法人に使用済燃料を移転した場合　その合併直前における使用済核燃料再処理準備金の金額

where it has dissolved (excluding dissolution due to a merger): the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the dissolution;

解散した場合（合併により解散した場合を除く。）　その解散の日における使用済核燃料再処理準備金の金額

where it has reversed the amount of the reserve for reprocessing of spent nuclear fuel in a case other than the cases referred to in paragraph (5), the preceding three items, the following paragraph and paragraph (9): the amount equivalent to the amount reversed, out of the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the reversal.

第五項、前三号、次項及び第九項の場合以外の場合において使用済核燃料再処理準備金の金額を取り崩した場合　その取り崩した日における使用済核燃料再処理準備金の金額のうちその取り崩した金額に相当する金額

If a corporation to which the provisions of paragraph (5) apply has its approval for filing blue returns revoked, or submits a written notification stating that it will cease filing blue returns, by the day on which 14 years have elapsed from the first day of the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions (where the business year that includes the date specified in that item falls under a consolidated business year, the first day of that consolidated business year), the amount of the reserve for reprocessing of spent nuclear fuel as of the date on which the fact giving rise to the revocation of the approval occurred or the date on which the written notification was submitted (where the date on which the written notification was submitted is after the end of the business year in which the corporation ceased filing blue returns, the end of that business year) is, as specified by Cabinet Order, included in gross profit in calculating the amount of income for each business year from the business year that includes that date to the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (where the business year that includes the day preceding the day on which two years have elapsed from the first day of that business year (hereinafter referred to as the "date two years have passed" in this paragraph) falls under a consolidated business year, the business year that includes the day preceding the first day of the consolidated business year that first began during the period from the day following the first day of that business year to the date two years have passed). In this case, the provisions of paragraph (5), the preceding paragraph and paragraph (11) do not apply to that amount of the reserve for reprocessing of spent nuclear fuel.

第五項の規定の適用を受ける法人が、附則第一条第二十五号に定める日を含む事業年度開始の日（同号に定める日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）以後十四年を経過する日までに青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における使用済核燃料再処理準備金の金額は、政令で定めるところにより、その日を含む事業年度から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）までの各事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、当該使用済核燃料再処理準備金の金額については、第五項、前項及び第十一項の規定は、適用しない。

If a corporation to which the provisions of paragraph (5) apply is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return (including the case where it has come to be a person who may not file the tax return, etc. for that business year using a blue return because its approval for filing blue returns has been revoked or it has submitted a written notification stating that it will cease filing blue returns), the amount of the reserve for reprocessing of spent nuclear fuel as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of paragraph (5), the preceding two paragraphs and paragraph (11) do not apply.

第五項の規定の適用を受ける法人が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、当該事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合を含む。）は、当該事業年度終了の日における使用済核燃料再処理準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、第五項、前二項及び第十一項の規定は、適用しない。

The number of months referred to in paragraph (5) is calculated according to the calendar, and a fraction of less than one month is counted as one month.

第五項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。

If a corporation to which the provisions of paragraph (5) apply has transferred spent fuel to the merging corporation through a qualified merger (excluding the case prescribed in the first sentence of Article 48, paragraph (9) of the Supplementary Provisions), the amount of the reserve for reprocessing of spent nuclear fuel immediately before the qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for reprocessing of spent nuclear fuel taken over by the merging corporation is deemed to be the amount of the reserve for reprocessing of spent nuclear fuel referred to in paragraph (5) that the merging corporation holds as of the date of the qualified merger (where the business year of the merging corporation that includes the date of the qualified merger falls under a consolidated business year, the amount of the reserve for reprocessing of spent nuclear fuel referred to in paragraph (5) of that Article).

第五項の規定の適用を受ける法人が適格合併により合併法人に使用済燃料を移転した場合（附則第四十八条第九項前段に規定する場合を除く。）には、その適格合併直前における使用済核燃料再処理準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた使用済核燃料再処理準備金の金額は、当該合併法人がその適格合併の日において有する第五項の使用済核燃料再処理準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、同条第五項の使用済核燃料再処理準備金の金額）とみなす。

In the case referred to in the preceding paragraph or Article 48, paragraph (9) of the Supplementary Provisions, if the merging corporation referred to in those provisions (excluding one that falls under a consolidated corporation after the qualified merger) is not a person who may file the tax return, etc. for the business year that includes the date of the qualified merger using a blue return, the amount of the reserve for reprocessing of spent nuclear fuel as of the end of that business year is included in gross profit in calculating the amount of income for that business year.

前項又は附則第四十八条第九項の場合において、これらの規定の合併法人（その適格合併後において連結法人に該当するものを除く。）がその適格合併の日を含む事業年度の確定申告書等を青色申告書により提出することができる者でないときは、当該事業年度終了の日における使用済核燃料再処理準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。

With regard to the application of the provisions of paragraph (5) to each business year on or after the business year that includes the date of the qualified merger (where the business year that includes the date of the qualified merger falls under a consolidated business year, each business year after that consolidated business year) of the merging corporation prescribed in paragraph (11) or Article 48, paragraph (9) of the Supplementary Provisions (excluding one that falls under a consolidated corporation after the qualified merger), the amount of the reserve for reprocessing of spent nuclear fuel prescribed in paragraph (5) is to include the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation pursuant to the provisions of paragraph (11) or paragraph (9) of that Article. In this case, with regard to the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation, the phrase "by the number of months in each business year and dividing the product by 180" in paragraph (5) is deemed to be replaced with "by the number of months in each business year (for the business year that includes the date of the qualified merger, the number of months in the period from that date to the end of the business year that includes that date) and dividing the product by the number of months obtained by deducting from 180 months the number of months in the elapsed period (meaning the period from the first day of the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions (where the business year that includes the date specified in that item falls under a consolidated business year, the first day of that consolidated business year) to the day preceding the date of the qualified merger)".

第十一項又は附則第四十八条第九項に規定する合併法人（その適格合併後において連結法人に該当するものを除く。）のその適格合併の日を含む事業年度以後の各事業年度（当該適格合併の日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度後の各事業年度）に係る第五項の規定の適用については、同項に規定する使用済核燃料再処理準備金の金額は、第十一項又は同条第九項の規定により当該合併法人が有するものとみなされた使用済核燃料再処理準備金の金額を含むものとする。この場合において、当該合併法人の有するものとみなされた使用済核燃料再処理準備金の金額については、第五項中「当該各事業年度の月数を乗じてこれを百八十で除して」とあるのは、「当該各事業年度の月数（当該適格合併の日を含む事業年度にあっては、同日から同日を含む事業年度終了の日までの期間の月数）を乗じてこれを百八十月から経過期間（附則第一条第二十五号に定める日を含む事業年度開始の日（同号に定める日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations

第三十五条（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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

（に係る部分に限る。）の規定は、法人が附則第一条第二十三号に定める日以後に行う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 (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in 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 of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

の規定は、法人が施行日以後に行う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 (x) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the Effective Date.

の規定は、法人が施行日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

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

の規定は、法人が附則第一条第二十三号に定める日以後に行う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 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that a corporation makes on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.

の規定は、法人が附則第一条第二十四号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in that column 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 assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

（の表のの上欄に係る部分に限る。）の規定は、法人が施行日以後に行う同欄に掲げる資産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の表の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。

With regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) to a transfer of assets listed in the left-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes during the period from the Effective Date to the day before the date on which the comes into effect, the phrase "" in is deemed to be replaced with "".

の施行の日の前日までの間に行うの表のの上欄に掲げる資産の譲渡に係るからまで（に係る部分に限る。）の規定の適用については、中「」とあるのは、「」とする。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to assets acquired through consultation pertaining to the recommendation prescribed in , out of the assets listed in the right-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to those assets that a corporation acquires on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.

（の表のの下欄に掲げる資産のうちに規定する勧告に係る協議により取得をする資産に係る部分に限る。）の規定は、法人が附則第一条第二十四号に定める日以後に取得をする当該資産について適用する。

Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation in the Case of a Joint Capital Contribution in Kind

第三十六条（共同で現物出資をした場合の課税の特例に関する経過措置）

The provisions then in force continue to govern shares or equity referred to in of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date through a specified joint contribution prescribed in .

法人がに規定する特定共同出資により施行日前に取得したの株式又は出資については、なお従前の例による。

Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations

第三十七条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）

The provisions of Article 66-6, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and to the taxable retained amount prescribed in pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that ended before the Effective Date, and the taxable retained amount prescribed in pertaining to that amount of applicable retained income.

、及び、並びにの規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額については、なお従前の例による。

The provisions of Article 66-6, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that arises in business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in that arose in business years of a specified foreign subsidiary, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずるに規定する欠損の金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度において生じたに規定する欠損の金額については、なお従前の例による。

The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of a domestic corporation prescribed in in the case where any of the facts listed in the items of arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in pertaining to that domestic corporation, and the provisions then in force continue to govern the taxed retained amount prescribed in of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in in the case where any of the facts listed in the items of arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in pertaining to that domestic corporation.

の規定は、に規定する内国法人に係るに規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に各号に掲げる事実が生ずる場合における当該内国法人のに規定する課税済留保金額（の規定により当該内国法人の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該内国法人の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用し、に規定する内国法人に係るに規定する特定外国子会社等又は外国関係会社につき施行日前に各号に掲げる事実が生じた場合における当該内国法人のに規定する課税済留保金額については、なお従前の例による。

The provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in of a domestic corporation in the case where any of the facts listed in the items of arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in .

の規定は、に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に各号に掲げる事実が生ずる場合において、の規定により内国法人のに規定する課税済留保金額とみなされるに規定する個別課税済留保金額（の規定により当該内国法人の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該内国法人の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。

The provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified merger, etc. prescribed in is carried out on or after the Effective Date, to the taxed retained amount prescribed in (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to the amount specified in the relevant item of of the merged corporation, etc. prescribed in , or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in of a domestic corporation.

の規定は、施行日以後にに規定する適格合併等が行われる場合において、の規定により内国法人のに規定する課税済留保金額とみなされるに規定する被合併法人等の各号に定める金額に係るに規定する課税済留保金額（の規定により当該被合併法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該被合併法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）又はに規定する個別課税済留保金額（の規定により当該被合併法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該被合併法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。

The provisions of Article 66-8, paragraph (4) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified company split, etc. prescribed in is carried out on or after the Effective Date, to the taxed retained amount prescribed in (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of the splitting corporation, etc. prescribed in pertaining to that qualified company split, etc., which is deemed not to exist pursuant to the provisions of .

の規定は、施行日以後にに規定する適格分割等が行われる場合において、の規定によりないものとされる当該適格分割等に係るに規定する分割法人等のに規定する課税済留保金額（の規定により当該分割法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該分割法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。

Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第三十八条（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 of the Former Act on Special Measures Concerning Taxation that a corporation listed in acquired or manufactured before the Effective Date.

に掲げる法人が施行日前に取得又は製作をした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 39Transitional Measures Concerning Non-Application of Refund by Carryback of Losses

第三十九条（欠損金の繰戻しによる還付の不適用に関する経過措置）

The provisions then in force continue to govern the amount of loss incurred in a business year ending before the date specified in Article 1, item (xix) of the Supplementary Provisions of a small and medium-sized enterprise or a specified small and medium sized enterprise prescribed in of the Former Act on Special Measures Concerning Taxation.

に規定する中小企業者又は特定中小企業者の附則第一条第十九号に定める日前に終了した事業年度において生じた欠損金額については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses

第四十条（組合事業に係る損失がある場合の課税の特例に関する経過措置）

The provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation apply to partnership contracts (meaning partnership contracts prescribed in (excluding those pertaining to the lease of aircraft to be used for a business pertaining to the permission under that are concluded before April 1, 2007); hereinafter the same applies in this paragraph) concluded on or after the Effective Date, and to the partnership contract pertaining to the succession of a corporation that, on or after the Effective Date, succeeds to the status of a partner prescribed in Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "partner" in this paragraph) pertaining to a partnership contract (excluding succession through a qualified merger to the status of a partner pertaining to a partnership contract concluded before the Effective Date and any other succession specified by Cabinet Order).

の規定は、施行日以後に締結される組合契約（に規定する組合契約（平成十九年四月一日前に締結されるの許可に係る事業の用に供する航空機の賃貸に係るものを除く。）をいう。以下この項において同じ。）及び施行日以後に組合契約に係るに規定する組合員（以下この項において「組合員」という。）たる地位の承継（施行日前に締結された組合契約に係る組合員たる地位の適格合併による承継その他の政令で定める承継を除く。）を受ける法人の当該承継に係る組合契約について適用する。

The provisions of Article 67-13 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 67-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that are concluded on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.

の規定は、附則第一条第七号に定める日以後に締結されるに規定する有限責任事業組合契約について適用する。

Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Profit from Redemption of Specified Short-Term Government Bonds

第四十一条（特定短期国債の償還差益の課税の特例に関する経過措置）

The provisions of Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in of specified short-term government bonds prescribed in that belong to the trust property of a foreign investment trust prescribed in Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in receives, on or after the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern profit from redemption prescribed in of the Former Act on Special Measures Concerning Taxation of those specified short-term public and corporate bonds prescribed in of the Former Act on Special Measures Concerning Taxation that are listed in , that belong to the trust property of a foreign investment trust prescribed in of the Former Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in of the Former Act on Special Measures Concerning Taxation received, before the Effective Date, a specified book-entry transfer record, etc. prescribed in of the Former Act on Special Measures Concerning Taxation.

の規定は、に規定する外国投資信託の受託者である外国法人が施行日以後にに規定する特定振替記載等を受けるに規定する外国投資信託の信託財産に属するに規定する特定短期国債のに規定する償還差益について適用し、に規定する外国投資信託の受託者である外国法人が施行日前にに規定する特定振替記載等を受けたに規定する外国投資信託の信託財産に属するに規定する特定短期公社債のうちに掲げるものの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 42Transitional Measures Concerning Special Provisions on Taxation on Separated Book-Entry Government Bonds

第四十二条（分離振替国債の課税の特例に関する経過措置）

The provisions of Article 67-17, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to income arising from the holding or transfer of separated book-entry government bonds prescribed in for which a foreign corporation receives a book-entry transfer record, etc. prescribed in on or after the Effective Date, or to the loss amount prescribed in (hereinafter referred to as the "loss amount" in this Article), and to income or the loss amount arising on or after the Effective Date from the holding or transfer of separated book-entry government bonds prescribed in of the Former Act on Special Measures Concerning Taxation for which a book-entry transfer record, etc. prescribed in was received before the Effective Date (limited to those for which the return for application of tax exemption referred to in has been submitted pursuant to the provisions of ; hereinafter referred to as "old separated book-entry government bonds" in this Article), and the provisions then in force continue to govern income that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds, or the amount of losses prescribed in of the Former Act on Special Measures Concerning Taxation or any other amount specified by Cabinet Order (referred to as the "amount of losses, etc." in the following paragraph).

の規定は、外国法人が施行日以後にに規定する振替記載等を受ける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に規定する損失額（以下この条において「損失額」という。）及び施行日前にに規定する振替記載等を受けたに規定する分離振替国債（の規定によるの非課税適用申告書の提出があるものに限る。以下この条において「旧分離振替国債」という。）の保有又は譲渡により施行日以後に生ずる所得又は損失額について適用し、旧分離振替国債の保有又は譲渡により施行日前に生じた所得又はに規定する損失の額その他の政令で定める金額（次項において「損失の額等」という。）については、なお従前の例による。

The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income or the loss amount arising from the holding or transfer of separated book-entry government bonds prescribed in that belong to the trust property of a foreign investment trust prescribed in (hereinafter referred to as a "foreign investment trust" in this paragraph) for which a foreign corporation that is the trustee of a foreign investment trust prescribed in (hereinafter referred to as a "foreign corporation that is a trustee" in this paragraph) receives, on or after the Effective Date, a book-entry transfer record, etc. prescribed in , and to income or the loss amount arising on or after the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust, and the provisions then in force continue to govern income or the amount of losses, etc. that arose before the Effective Date from the holding or transfer of old separated book-entry government bonds that belong to the trust property of a foreign investment trust of a foreign corporation that is a trustee.

の規定は、に規定する外国投資信託の受託者である外国法人（以下この項において「受託者である外国法人」という。）が、施行日以後にに規定する振替記載等を受けるに規定する外国投資信託（以下この項において「外国投資信託」という。）の信託財産に属する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損失額及び外国投資信託の信託財産に属する旧分離振替国債の保有又は譲渡により施行日以後に生ずる所得又は損失額について適用し、受託者である外国法人の外国投資信託の信託財産に属する旧分離振替国債の保有又は譲渡により施行日前に生じた所得又は損失の額等については、なお従前の例による。

Supplementary Provisions, Article 43Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc.

第四十三条（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置）

The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years beginning on or after the date specified in Article 1, item (xix) of the Supplementary Provisions of family companies listed in and , and the provisions then in force continue to govern corporation tax for business years beginning before that date (for family companies listed in of the Former Act on Special Measures Concerning Taxation, April 13, 2005) of family companies listed in of the Former Act on Special Measures Concerning Taxation.

の規定は、及びに掲げる同族会社の附則第一条第十九号に定める日以後に開始する事業年度分の法人税について適用し、からまでに掲げる同族会社の同日（に掲げる同族会社にあっては、平成十七年四月十三日）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。

With regard to the application of the provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where a corporation attaches the documents prescribed in for a business year beginning during the period from the Effective Date to the day before the date specified in Article 1, item (xix) of the Supplementary Provisions, the phrase "" in is deemed to be replaced with "".

法人が施行日から附則第一条第十九号に定める日の前日までの間に開始する事業年度に係るに規定する書類を添付する場合におけるの規定の適用については、中「」とあるのは、「」とする。

Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Specified Trusts

第四十四条（特定信託の特定外国子会社等に係る所得の課税の特例に関する経過措置）

The provisions of Article 68-3-7, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in pertaining to business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and to the taxable retained amount prescribed in pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that ended before the Effective Date, and the taxable retained amount prescribed in pertaining to that amount of applicable retained income.

、及び、並びにの規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する課税対象留保金額については、なお従前の例による。

The provisions of Article 68-3-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that arises in business years of a specified foreign subsidiary, etc. prescribed in that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in that arose in business years of a specified foreign subsidiary, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずるに規定する欠損の金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度において生じたに規定する欠損の金額については、なお従前の例による。

The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each calculation period (meaning a calculation period prescribed in ; the same applies hereinafter in this paragraph) of that specified trust ending on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each calculation period of that specified trust pursuant to the provisions of Article 68-3-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to a specified trust prescribed in in the case where any of the facts listed in the items of arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in pertaining to that specified trust, and the provisions then in force continue to govern the taxed retained amount prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to a specified trust prescribed in in the case where any of the facts listed in the items of arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in pertaining to that specified trust.

の規定は、に規定する特定信託に係るに規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に各号に掲げる事実が生ずる場合における当該特定信託に係るに規定する課税済留保金額（の規定により当該特定信託の平成十二年四月一日以後に終了した各計算期間（に規定する計算期間をいう。以下この項において同じ。）の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該特定信託の各計算期間の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用し、に規定する特定信託に係るに規定する特定外国子会社等又は外国関係会社につき施行日前に各号に掲げる事実が生じた場合における当該特定信託に係るに規定する課税済留保金額については、なお従前の例による。

Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.

第四十五条（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 (limited to the part pertaining to ) apply to business base strengthening equipment prescribed in 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 date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in 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 that date.

（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十九号に定める日以後に取得若しくは製作又は賃借をする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同日前に取得若しくは製作又は賃借をした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。

Where the approved business innovation plan prescribed in Article 68-12, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a consolidated corporation listed in (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of , with regard to the application of the provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation to that consolidated corporation, the phrase "or (v)" in is deemed to be replaced with ", (v) or (vi)".

に掲げる連結法人のに規定する承認経営革新計画（以下この項において「承認経営革新計画」という。）の規定により承認経営革新計画とみなされたものである場合には、当該連結法人のの規定の適用については、中「又は」とあるのは、「、又は」とする。

Supplementary Provisions, Article 46Transitional 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.

第四十六条（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 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 68-14, 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 acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in 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, constructed or leased before that date.

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十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をするに規定する経営革新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同日前に取得若しくは製作若しくは建設又は賃借をしたに規定する経営革新設備等については、なお従前の例による。

Supplementary Provisions, Article 47Transitional Measures Concerning Depreciation by Consolidated Corporations

第四十七条（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 apply to specified equipment, etc. prescribed in 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 specified equipment, etc. prescribed in 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.

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。）をするに規定する特定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に規定する特定設備等については、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 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 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.

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 then in force continue to govern specified core private facilities prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation acquired or constructed before the Effective Date.

連結親法人が施行日前に取得又は建設をしたに規定する特定中核的民間施設については、なお従前の例による。

The provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in 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 of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.

の規定は、連結親法人が施行日以後に取得等をする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 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 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.

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 of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified assets prescribed in 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 assets prescribed in 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.

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に規定する特定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に規定する特定資産については、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 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 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.

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 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of or the middle column of of the table in 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 depreciable assets listed in the middle column of or the middle column of of the table in 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.

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の表のの中欄又は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の表のの中欄又は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 then in force continue to govern depreciable assets listed in the middle column of of the table in 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の表の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 then in force continue to govern feed manufacturing equipment, etc. prescribed in 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.

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に規定する飼料製造設備等については、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 equipment for advanced manufacturing process control, etc. prescribed in 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 equipment for advanced manufacturing process control, etc. prescribed in 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.

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に規定する製造過程管理高度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に規定する製造過程管理高度化設備等については、なお従前の例による。

The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of or the third column of of that table 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 depreciable assets listed in the third column of or the third column of of the table in 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.

（の表の及びに係る部分に限る。）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をする同表のの第三欄又はの第三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の表のの第三欄又はの第三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 then in force continue to govern depreciable assets listed in the middle column of of the table in 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の表の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。

With regard to specified medical buildings prescribed in of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to 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, the provisions of of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to ) remain in force. In this case, the phrase "in " in is deemed to be replaced with "in before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in and )", the phrase "the items of " is deemed to be replaced with "the items of of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "" in is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept 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施行日前に取得又は建設をした（に係る部分に限る。）に規定する特定医療用建物については、（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、中「に」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三条第十四項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下及びにおいて「旧効力措置法」という。）に」と、「各号」とあるのは「各号」と、中「」とあるのは「」とする。

With regard to depreciable assets specified in of the Former Act on Special Measures Concerning Taxation that are held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a member of a specified association, etc. referred to in that received, before the Effective Date, the approval referred to in for a business foundation strengthening plan prescribed in , the provisions of (limited to the part pertaining to ) remain in force. In this case, with regard to the application of the provisions of (limited to the part pertaining to ) where the business year of application prescribed in that paragraph of that consolidated parent corporation or its consolidated subsidiary corporation ends on or after the date on which the comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium Sized Enterprises" in is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium Sized Enterprises before the amendment by the ".

に規定する経営基盤強化計画につきの承認を施行日前に受けたの特定組合等の構成員である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有するに定める減価償却資産については、（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、当該連結親法人又はその連結子法人のの施行の日以後に終了する場合における（に係る部分に限る。）の規定の適用については、中「中小企業経営革新支援法」とあるのは、「による改正前の中小企業経営革新支援法」とする。

With regard to the application of the provisions of Article 68-30 of the New Act on Special Measures Concerning Taxation where the business year of application prescribed in of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ends during the period from the Effective Date to the day before the date on which the comes into effect, the phrase "" in is deemed to be replaced with "".

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の施行の日の前日までの間に終了する場合におけるの規定の適用については、中「」とあるのは、「」とする。

The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified good-quality rental housing prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly constructs on or after the Effective Date.

（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又は新築をするに規定する特定優良賃貸住宅について適用する。

With regard to specified good-quality rental housing prescribed in 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 constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 33, 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に規定する特定優良賃貸住宅については、（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、中「」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三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の規定による改正前の」とする。

With regard to buildings listed in 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 constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (19) 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に掲げる建築物については、（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、中「」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三条第十九項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.

（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二十号に定める日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 47-2, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, 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 acquires or newly constructs on or after the Effective Date.

（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又は新築をするに規定する特定再開発建築物等について適用する。

The provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 68-36, 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 acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.

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二十一号に定める日以後に取得又は建設をするに規定する倉庫用建物等について適用する。

With regard to warehouse buildings, etc. prescribed in 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 date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of remain in force. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (23) 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附則第一条第二十一号に定める日前に取得又は建設をしたに規定する倉庫用建物等については、の規定は、なおその効力を有する。この場合において、中「」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十三条第二十三項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

The provisions then in force continue to govern expenses or contributions prescribed in 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に規定する費用又は負担金については、なお従前の例による。

Supplementary Provisions, Article 48Transitional Measures Concerning Reserves of Consolidated Corporations

第四十八条（連結法人の準備金に関する経過措置）

The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to shares (including equity) of, or claims against, a specified corporation prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, through a qualified capital contribution in kind to a corporation receiving the capital contribution in kind that is a foreign corporation.

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適格現物出資により外国法人である被現物出資法人に移転するに規定する特定法人の株式（出資を含む。）又は債権について適用する。

With regard to the reserve for specified urban railway development referred to in of the Former Act on Special Measures Concerning Taxation pertaining to a development project plan prescribed in of a consolidated parent corporation prescribed in or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received, before October 1, 2005, the certification prescribed in of the Former Act on Special Measures Concerning Taxation for that development project plan (including the reserve for specified urban railway development referred to in of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of of the Former Act on Special Measures Concerning Taxation (excluding the part pertaining to (limited to the part pertaining to ), and ) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.

in in before the amendment by , which remains in force pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assetsor qualified capital contribution in kind
and of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
, qualified capital contribution in kind or qualified post-formation acquisition of assetsor qualified capital contribution in kind
the date of the merger or company split by split-offthe date of the merger
merger or company split by split-offmerger
"合併にあつてはその" (for a merger, its, with no comma)"合併にあつては、その" (for a merger, its, with a comma inserted before its)
hereinafter in
limited to the merger, and, for a company split by split-off, to the company split by split-off in the case where the date of that company split by split-off is the first day of the consolidated parent corporation business year, respectivelylimited to the merger
merging corporation or successor corporation in a company splitmerging corporation
for the dissolution of a consolidated subsidiary corporation, the date of that dissolutionfor the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, the date of that order commencing bankruptcy proceedings
qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assetsqualified company split or qualified capital contribution in kind
, corporation receiving the capital contribution in kind or corporation acquiring assets through the post-formation acquisitionor corporation receiving the capital contribution in kind
qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assetsqualified company split or qualified capital contribution in kind
of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations' in )
before the amendment by , which remains in force pursuant to the provisions of Article 48, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in )
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
through a qualified company split (for a qualified company split by split-off, limited to that qualified company split by split-off in the case where the date of that qualified company split by split-off is the first day of the consolidated parent corporation business year)through a qualified company split
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations

に規定する整備事業計画につきに規定する認定を平成十七年十月一日前に受けたに規定する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当該整備事業計画に係るの特定都市鉄道整備準備金（連結事業年度に該当しない事業年度において積み立てたの特定都市鉄道整備準備金を含む。）については、（（に係る部分に限る。）、及びに係る部分を除く。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

に所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四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の規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）に
、適格現物出資又は適格事後設立又は適格現物出資
及び
、適格現物出資又は適格事後設立又は適格現物出資
合併又は分割型分割の日合併の日
イ合併又は分割型分割合併
合併にあつてはその合併にあつては、その
以下
合併に、分割型分割にあつては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、それぞれ限る合併に限る
合併法人又は分割承継法人合併法人
連結子法人の解散にあつてはその解散の日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
適格分社型分割、適格現物出資又は適格事後設立適格分割又は適格現物出資
、被現物出資法人又は被事後設立法人又は被現物出資法人
適格分社型分割、適格現物出資又は適格事後設立適格分割又は適格現物出資
「」とあるのは「「」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四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の規定による改正前の租税特別措置法（以下において「旧効力単体措置法」という。）
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十八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の規定による改正前の租税特別措置法（以下において「旧効力連結措置法」という。）
「」とあるのは「「」とあるのは「
適格分割（適格分割型分割にあつては、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。）により適格分割により

With regard to the calculation of the amount of consolidated income for consolidated business years up to the consolidated business year that includes March 24, 2006 (where the business year that includes that date does not fall under a consolidated business year, the calculation of the amount of consolidated income for consolidated business years before the business year that includes that date) of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has a reserve for exhibition at the Japan International Exposition referred to in of the Former Act on Special Measures Concerning Taxation (including a reserve for exhibition at the Japan International Exposition referred to in of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.

before the amendment by , which remains in force pursuant to the provisions of Article 34, paragraph (3) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
and of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept 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で、の日本国際博覧会出展準備金（連結事業年度に該当しない事業年度において積み立てたの日本国際博覧会出展準備金を含む。）を有するものの平成十八年三月二十四日を含む連結事業年度以前の連結事業年度の連結所得の金額の計算（同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、同日を含む事業年度前の連結事業年度の連結所得の金額の計算）については、の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第三十四条第三項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）
及び

The provisions of Article 68-53 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the date specified in Article 1, item (xxv) of the Supplementary Provisions.

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二十五号に定める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。

In the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that operates an electricity generation business prescribed in has, on the date specified in Article 1, item (xxv) of the Supplementary Provisions, an amount of the reserve for reprocessing of spent nuclear fuel prescribed in of the Former Act on Special Measures Concerning Taxation, an amount equivalent to the amount calculated by multiplying the amount of that reserve for reprocessing of spent nuclear fuel by the number of months in each consolidated business year and dividing the product by 180 (referred to as the "amount reversed in equal parts over fifteen years" in the following paragraph) is included in gross profit in calculating the amount of consolidated income for each consolidated business year that includes any day within 15 years from the first day of the consolidated business year that includes that date (where the business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions does not fall under a consolidated business year, the first day of that business year).

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、に規定する発電事業を営むものが、附則第一条第二十五号に定める日においてに規定する使用済核燃料再処理準備金の金額を有する場合には、同日を含む連結事業年度開始の日（附則第一条第二十五号に定める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、当該事業年度開始の日）以後十五年以内の日を含む各連結事業年度において、当該使用済核燃料再処理準備金の金額に当該各連結事業年度の月数を乗じてこれを百八十で除して計算した金額（次項において「十五年均等取崩金額」という。）に相当する金額を、当該各連結事業年度の連結所得の金額の計算上、益金の額に算入する。

In the case referred to in the preceding paragraph, if the amount reversed in equal parts over fifteen years exceeds the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the consolidated business year (where, by that date, there is an amount that has been included, or has come to be included, in gross profit pursuant to the provisions of the following paragraph out of the amount of the reserve for reprocessing of spent nuclear fuel prescribed in that paragraph (including an amount included in gross profit pursuant to the provisions of Article 34, paragraph (7) of the Supplementary Provisions), or an amount that has been included in gross profit pursuant to the provisions of the preceding paragraph by the end of the preceding consolidated business year (where the business year that includes the day preceding the first day of that consolidated business year does not fall under a consolidated business year, the business year that includes that preceding day) (including an amount included in gross profit pursuant to the provisions of paragraph (5) of that Article), the amount remaining after deducting those amounts; the same applies hereinafter in this Article), the amount reversed in equal parts over fifteen years is to be the amount of that reserve for reprocessing of spent nuclear fuel.

前項の場合において、十五年均等取崩金額が当該連結事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに同項に規定する使用済核燃料再処理準備金の金額に次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（附則第三十四条第七項の規定により益金の額に算入された金額を含む。）又は前連結事業年度（当該連結事業年度開始の日の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、その前日を含む事業年度）終了の日までに前項の規定により益金の額に算入された金額（同条第五項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該十五年均等取崩金額は、当該使用済核燃料再処理準備金の金額とする。

If a consolidated parent corporation or its consolidated subsidiary corporation to which the provisions of paragraph (5) apply comes to fall under any of the cases listed in the following items (excluding the case where it has transferred spent fuel prescribed in (hereinafter referred to as "spent fuel" in this paragraph and paragraph (9)) to the merging corporation through a qualified merger), an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the date on which it came to fall under that case (in the case listed in item (ii), the consolidated business year that includes the day preceding the date of the merger prescribed in that item).

第五項の規定の適用を受ける連結親法人又はその連結子法人が次の各号に掲げる場合（適格合併により合併法人にに規定する使用済燃料（以下この項及び第九項において「使用済燃料」という。）を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む連結事業年度（第二号に掲げる場合にあっては、同号に規定する合併の日の前日を含む連結事業年度）の連結所得の金額の計算上、益金の額に算入する。

where it has abolished the electricity generation business prescribed in : the amount of the reserve for reprocessing of spent nuclear fuel as of the date of that abolition;

に規定する発電事業を廃止した場合　当該廃止の日における使用済核燃料再処理準備金の金額

where it has transferred spent fuel to the merging corporation through a merger (for a merger in which a consolidated subsidiary corporation is the merged corporation, limited to that merger in the case where the date of the merger is the first day of the consolidated parent corporation business year prescribed in (referred to as the "first day of the consolidated parent corporation business year" in paragraph (9))): the amount of the reserve for reprocessing of spent nuclear fuel immediately before the merger;

合併（連結子法人が被合併法人となる合併にあっては、その合併の日がに規定する連結親法人事業年度開始の日（第九項において「連結親法人事業年度開始の日」という。）である場合の当該合併に限る。）により合併法人に使用済燃料を移転した場合　その合併直前における使用済核燃料再処理準備金の金額

where it has dissolved (excluding dissolution due to a merger, and, for the dissolution of a consolidated subsidiary corporation due to an order commencing bankruptcy proceedings, limited to the case where the date of the order commencing bankruptcy proceedings is the end of the consolidated business year): the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the dissolution;

解散した場合（合併により解散した場合を除き、連結子法人の破産手続開始の決定による解散にあってはその破産手続開始の決定の日が連結事業年度終了の日である場合に限る。）　その解散の日における使用済核燃料再処理準備金の金額

where it has reversed the amount of the reserve for reprocessing of spent nuclear fuel in a case other than the cases referred to in paragraph (5) and the preceding three items: the amount equivalent to the amount reversed, out of the amount of the reserve for reprocessing of spent nuclear fuel as of the date of the reversal.

第五項及び前三号の場合以外の場合において使用済核燃料再処理準備金の金額を取り崩した場合　その取り崩した日における使用済核燃料再処理準備金の金額のうちその取り崩した金額に相当する金額

The number of months referred to in paragraph (5) is calculated according to the calendar, and a fraction of less than one month is counted as one month.

第五項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。

If a consolidated parent corporation or its consolidated subsidiary corporation to which the provisions of paragraph (5) apply has transferred spent fuel to the merging corporation through a qualified merger (for a qualified merger in which a consolidated subsidiary corporation is the merged corporation, limited to that qualified merger in the case where the date of the qualified merger is the first day of the consolidated parent corporation business year), the amount of the reserve for reprocessing of spent nuclear fuel immediately before the qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for reprocessing of spent nuclear fuel taken over by the merging corporation is deemed to be the amount of the reserve for reprocessing of spent nuclear fuel referred to in that paragraph that the merging corporation holds as of the date of the qualified merger (where the business year of the merging corporation that includes the date of the qualified merger is a business year that does not fall under a consolidated business year, the amount of the reserve for reprocessing of spent nuclear fuel referred to in Article 34, paragraph (5) of the Supplementary Provisions).

第五項の規定の適用を受ける連結親法人又はその連結子法人が適格合併（連結子法人が被合併法人となる適格合併にあっては、その適格合併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合併に限る。）により合併法人に使用済燃料を移転した場合には、その適格合併直前における使用済核燃料再処理準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた使用済核燃料再処理準備金の金額は、当該合併法人がその適格合併の日において有する同項の使用済核燃料再処理準備金の金額（当該合併法人の当該適格合併の日を含む事業年度が連結事業年度に該当しない事業年度である場合には、附則第三十四条第五項の使用済核燃料再処理準備金の金額）とみなす。

With regard to the application of the provisions of paragraph (5) to each consolidated business year on or after the consolidated business year that includes the date of the qualified merger (where the business year that includes the date of the qualified merger does not fall under a consolidated business year, each consolidated business year after that business year) of the merging corporation prescribed in the preceding paragraph or Article 34, paragraph (11) of the Supplementary Provisions (limited to one that falls under a consolidated corporation after the qualified merger), the amount of the reserve for reprocessing of spent nuclear fuel prescribed in paragraph (5) is to include the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation pursuant to the provisions of the preceding paragraph or paragraph (11) of that Article. In this case, with regard to the amount of the reserve for reprocessing of spent nuclear fuel deemed to be held by the merging corporation, the phrase "by the number of months in each consolidated business year and dividing the product by 180" in paragraph (5) is deemed to be replaced with "by the number of months in each consolidated business year (for the consolidated business year that includes the date of the qualified merger, the number of months in the period from that date to the end of the consolidated business year that includes that date) and dividing the product by the number of months obtained by deducting from 180 months the number of months in the elapsed period (meaning the period from the first day of the consolidated business year that includes the date specified in Article 1, item (xxv) of the Supplementary Provisions (where the business year that includes the date specified in that item does not fall under a consolidated business year, the first day of that business year) to the day preceding the date of the qualified merger)".

前項又は附則第三十四条第十一項に規定する合併法人（その適格合併後において連結法人に該当するものに限る。）のその適格合併の日を含む連結事業年度以後の各連結事業年度（当該適格合併の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、当該事業年度後の各連結事業年度）に係る第五項の規定の適用については、同項に規定する使用済核燃料再処理準備金の金額は、前項又は同条第十一項の規定により当該合併法人が有するものとみなされた使用済核燃料再処理準備金の金額を含むものとする。この場合において、当該合併法人の有するものとみなされた使用済核燃料再処理準備金の金額については、第五項中「当該各連結事業年度の月数を乗じてこれを百八十で除して」とあるのは、「当該各連結事業年度の月数（当該適格合併の日を含む連結事業年度にあっては、同日から同日を含む連結事業年度終了の日までの期間の月数）を乗じてこれを百八十月から経過期間（附則第一条第二十五号に定める日を含む連結事業年度開始の日（同号に定める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、当該事業年度開始の日）から当該適格合併の日の前日までの期間をいう。）の月数を控除した月数で除して」とする。

Necessary matters concerning the calculation of the individual income amount or individual loss amount prescribed in in the case where there is an amount to be included in gross profit pursuant to the provisions of paragraph (5) or paragraph (7) are specified by Cabinet Order.

第五項及び第七項の規定により益金の額に算入される金額がある場合におけるに規定する個別所得金額又は個別欠損金額の計算に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations

第四十九条（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 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) apply to corporation tax pertaining to a transfer of land, etc. prescribed in 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 (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in 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.

（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二十三号に定める日以後に行う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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on 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 carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in 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 carried out before the Effective Date.

（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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date.

（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に規定する土地等の譲渡に係る法人税について適用する。

The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to 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 carried out 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（に係る部分に限る。）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 on a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to 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 carried out 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（に係る部分に限る。）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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in 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 carried out before that date.

（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二十三号に定める日以後に行う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 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.

（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二十四号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of of the table in 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 carried out before the Effective Date.

（の表のに係る部分に限る。）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の上欄に掲げる資産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の表の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。

With regard to the application of the provisions of that Article through (limited to the part pertaining to ) to a transfer of assets listed in the left-hand column of of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation and an acquisition of assets listed in the right-hand column of that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out during the period from the Effective Date to the day preceding the date on which the comes into effect, the phrase "" in is deemed to be replaced with "", and the phrase "land, etc., or land, etc. within an agricultural land area, etc. acquired through consultation pertaining to a recommendation prescribed in (limited to land, etc. acquired by that consolidated parent corporation or its consolidated subsidiary corporation that falls under a specified agricultural corporation prescribed in )" is deemed to be replaced with "land, etc.".

連結親法人又は当該連結親法人による連結完全の施行の日の前日までの間にするの表のの上欄に掲げる資産の譲渡及びの下欄に掲げる資産の取得に係るからまで（に係る部分に限る。）の規定の適用については、中「」とあるのは「」と、「土地等、に規定する勧告に係る協議により取得をする農用地区域等内にある土地等（当該連結親法人又はその連結子法人で、に規定する特定農業法人に該当するものが取得をするものに限る。）」とあるのは「土地等」とする。

Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation Where Consolidated Corporations Have Jointly Made Capital Contributions in Kind

第五十条（連結法人が共同で現物出資をした場合の課税の特例に関する経過措置）

The provisions then in force continue to govern shares or capital contributions referred to in 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 before the Effective Date through a specified joint capital contribution prescribed in .

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に規定する特定共同出資により施行日前に取得したの株式又は出資については、なお従前の例による。

Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations

第五十一条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）

The provisions of Article 68-90, paragraphs (1), (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in for business years of a specified foreign subsidiary, etc. prescribed in ending on or after the Effective Date and to the individually taxable retained amount prescribed in pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that ended before the Effective Date and the individually taxable retained amount prescribed in pertaining to that amount of applicable retained income.

、及びの規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する個別課税対象留保金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度に係るに規定する適用対象留保金額及び当該適用対象留保金額に係るに規定する個別課税対象留保金額については、なお従前の例による。

The provisions of Article 68-90, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of deficit prescribed in arising in business years of a specified foreign subsidiary, etc. prescribed in ending on or after the Effective Date, and the provisions then in force continue to govern the amount of deficit prescribed in that arose in business years of a specified foreign subsidiary, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.

の規定は、に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずるに規定する欠損の金額について適用し、に規定する特定外国子会社等の施行日前に終了した事業年度において生じたに規定する欠損の金額については、なお従前の例による。

The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in of a consolidated corporation prescribed in (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that consolidated corporation that ended on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that consolidated corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) in the case where any of the facts listed in the items of arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in pertaining to that consolidated corporation, and the provisions then in force continue to govern the individually taxed retained amount prescribed in of the Former Act on Special Measures Concerning Taxation of a consolidated corporation prescribed in in the case where any of the facts listed in the items of arose before the Effective Date with regard to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in pertaining to that consolidated corporation.

の規定は、に規定する連結法人に係るに規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に各号に掲げる事実が生ずる場合における当該連結法人のに規定する個別課税済留保金額（の規定により当該連結法人の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該連結法人の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用し、に規定する連結法人に係るに規定する特定外国子会社等又は外国関係会社につき施行日前に各号に掲げる事実が生じた場合における当該連結法人のに規定する個別課税済留保金額については、なお従前の例による。

The provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation apply, in the case where any of the facts listed in the items of arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in , to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of the consolidated corporation that ended on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of the consolidated corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in of a consolidated corporation.

の規定は、に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に各号に掲げる事実が生ずる場合において、の規定により連結法人のに規定する個別課税済留保金額とみなされるに規定する課税済留保金額（の規定により当該連結法人の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該連結法人の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。

The provisions of Article 68-92, paragraph (3) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified merger, etc. prescribed in is carried out on or after the Effective Date, to the individually taxed retained amount prescribed in pertaining to the amount specified in each item of of the merged corporation, etc. prescribed in (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. that ended on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) or to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. that ended on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed, pursuant to the provisions of Article 68-92, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in of a consolidated corporation.

の規定は、施行日以後にに規定する適格合併等が行われる場合において、の規定により連結法人のに規定する個別課税済留保金額とみなされるに規定する被合併法人等の各号に定める金額に係るに規定する個別課税済留保金額（の規定により当該被合併法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該被合併法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）又はに規定する課税済留保金額（の規定により当該被合併法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該被合併法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。

The provisions of Article 68-92, paragraph (4) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified company split, etc. prescribed in is carried out on or after the Effective Date, to the individually taxed retained amount prescribed in of the splitting corporation, etc. prescribed in pertaining to that qualified company split, etc. (limited to the amount pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that splitting corporation, etc. that ended on or after April 1, 2000 pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, and the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that splitting corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed not to exist pursuant to the provisions of .

の規定は、施行日以後にに規定する適格分割等が行われる場合において、の規定によりないものとされる当該適格分割等に係るに規定する分割法人等のに規定する個別課税済留保金額（の規定により当該分割法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びにの規定により当該分割法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。

Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations

第五十二条（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 fixed assets specified in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.

に規定する連結親法人が施行日前に取得又は製作をした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 53Transitional Measures Concerning Special Provisions on Taxation Where Consolidated Corporations Have Losses Pertaining to Partnership Businesses

第五十三条（連結法人の組合事業に係る損失がある場合の課税の特例に関する経過措置）

The provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation apply to partnership contracts concluded on or after the Effective Date (meaning partnership contracts prescribed in Article 67-12, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (excluding those concluded before April 1, 2007 that pertain to the leasing of aircraft to be used for a business pertaining to a permission under ); hereinafter the same applies in this paragraph), and to the partnership contracts pertaining to a succession to the status of a partner prescribed in Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "partner" in this paragraph) pertaining to a partnership contract (excluding a succession by a qualified merger to the status of a partner pertaining to a partnership contract concluded before the Effective Date and any other succession specified by Cabinet Order) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives on or after the Effective Date.

の規定は、施行日以後に締結される組合契約（に規定する組合契約（平成十九年四月一日前に締結されるの許可に係る事業の用に供する航空機の賃貸に係るものを除く。）をいう。以下この項において同じ。）及び施行日以後に組合契約に係るに規定する組合員（以下この項において「組合員」という。）たる地位の承継（施行日前に締結された組合契約に係る組合員たる地位の適格合併による承継その他の政令で定める承継を除く。）を受ける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当該承継に係る組合契約について適用する。

The provisions of Article 68-105-3 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 68-105-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are concluded on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.

の規定は、附則第一条第七号に定める日以後に締結されるに規定する有限責任事業組合契約について適用する。

Supplementary Provisions, Article 54Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Corporations to Small and Medium-Sized Enterprises, etc. That Are Consolidated Parent Corporations

第五十四条（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に関する経過措置）

The provisions of Article 68-109, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in ; hereinafter the same applies in this Article) of a consolidated corporation prescribed in begins on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year of a consolidated corporation prescribed in of the Former Act on Special Measures Concerning Taxation began before that date.

の規定は、に規定する連結法人の連結親法人事業年度（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。）が附則第一条第十九号に定める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、に規定する連結法人の連結親法人事業年度が同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。

The provisions then in force continue to govern corporation tax for consolidated business years in which the consolidated corporation's consolidated parent corporation business year of a consolidated corporation prescribed in of the Former Act on Special Measures Concerning Taxation began before April 13, 2005.

に規定する連結法人の連結親法人事業年度が平成十七年四月十三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 55Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第五十五条（相続税及び贈与税の特例に関する経過措置）

The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) made on or after the Effective Date.

の規定は、施行日以後に行われるに規定する農地等の贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）に係る贈与税について適用する。

With regard to gift tax on a gift of farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "farmland, etc." in this Article) made before the Effective Date, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force.

施行日前に行われたに規定する農地等（以下この条において「農地等」という。）の贈与に係る贈与税については、の規定は、なおその効力を有する。

In the case where a donee prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "donee" through paragraph (15)) to whom the provisions of the main clause of , which remain in force pursuant to the provisions of the preceding paragraph, apply has, during the period from the Effective Date to June 30, 2011 and before the day of the death of the donor prescribed in , created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to all of the farmland, etc. to which the provisions of of the Former Act on Special Measures Concerning Taxation apply (excluding the farmland, etc. subject to the special lease provision referred to in paragraph (5) pertaining to the borrowed substitute farmland, etc. referred to in that paragraph to which the provisions of that paragraph apply), in favor of an agricultural production corporation prescribed in prior to the amendment by the provisions of that is specified by Cabinet Order (referred to as a "former specified agricultural production corporation" in paragraph (5)), if a written notification of that creation has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day on which that creation was made, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to and to that donee.

前項の規定によりなおその効力を有するものとされる本文の規定の適用を受けているに規定する受贈者（以下第十五項までにおいて「受贈者」という。）が施行日から平成二十三年六月三十日までの間で、かつ、に規定する贈与者の死亡の日前に、の規定による改正前のに規定する農業生産法人で政令で定めるもの（第五項において「旧特定農業生産法人」という。）に対しの規定の適用を受ける農地等のすべて（第五項の規定の適用を受ける同項の借受代替農地等に係る同項の貸付特例適用農地等を除く。）につき政令で定めるところにより使用貸借による権利の設定をした場合において、当該設定をしたことについての届出書が、財務省令で定めるところにより、当該設定をした日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係るただし書及びの規定の適用については、当該設定は、なかったものとみなす。

With regard to the application of the provisions of and of the Former Act on Special Measures Concerning Taxation to a donee who has created a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where, after that creation, the donee continues to have the farmland, etc. pertaining to that creation (including farmland prescribed in as applied by deeming the cultivation of crops to fall under cultivation pursuant to the provisions of ; the same applies hereinafter in this Article) used by a qualified farmland-owning corporation prescribed in that is specified by Cabinet Order (hereinafter referred to as a "specified qualified farmland-owning corporation" in this Article), the following provisions apply:

前項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る農地等（の規定により農作物の栽培を耕作に該当するものとみなして適用するに規定する農地を含む。以下この条において同じ。）を引き続きに規定する農地所有適格法人で政令で定めるもの（以下この条において「特定農地所有適格法人」という。）に使用させている場合における当該受贈者に係る及びの規定の適用については、次に定めるところによる。

in the case where the specified qualified farmland-owning corporation that has been granted the right based on a loan for use referred to in the preceding paragraph with regard to that farmland, etc. (hereinafter referred to as the "grantee" in this item and the following item) has made a transfer, etc. prescribed in of the Former Act on Special Measures Concerning Taxation of that right it holds (excluding, in the case where a superficies right referred to in has been created with regard to that farmland, etc., that creation when the grantee uses that farmland, etc. for cultivation (including the cultivation of crops deemed to fall under cultivation pursuant to the provisions of ) or the raising of livestock; the same applies in paragraph (6), item (i)) or has converted that farmland, etc., or in the case where it has discontinued the agricultural management relating to that farmland, etc., notwithstanding the provisions of the preceding paragraph, the donee is deemed to have made that transfer, etc. or that conversion, or that discontinuance, on the day on which the grantee made that transfer, etc. or that conversion, or that discontinuance;

当該農地等につき前項の使用貸借による権利の設定を受けている特定農地所有適格法人（以下この号及び次号において「被設定者」という。）がその有する当該権利のに規定する譲渡等（当該農地等につきの地上権の設定があった場合において当該被設定者が当該農地等を耕作（の規定により耕作に該当するものとみなされる農作物の栽培を含む。）又は養畜の用に供しているときにおける当該設定を除く。第六項第一号において同じ。）若しくは当該農地等の転用をした場合又は当該農地等に係る農業経営の廃止をした場合には、前項の規定にかかわらず、当該譲渡等若しくは当該転用又は当該廃止をした日において当該受贈者が当該譲渡等若しくは当該転用又は当該廃止をしたものとみなす。

in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), notwithstanding the provisions of the preceding paragraph, a right based on a loan for use is deemed to have been created with regard to that farmland, etc. on the day on which the grantee ceased to so fall.

被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、前項の規定にかかわらず、当該該当しないこととなった日において当該農地等につき使用貸借による権利の設定をしたものとみなす。

In the case where a donee to whom the provisions of of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of paragraph (2), apply has, during the period from the Effective Date to June 30, 2011 and before the day of the death of the donor prescribed in , created, pursuant to the provisions of Cabinet Order, a right based on a loan for use (hereinafter referred to as a "grant of loan for use over borrowed substitute farmland, etc." in this paragraph) with regard to all of the borrowed substitute farmland, etc. prescribed in (hereinafter referred to as "borrowed substitute farmland, etc." in this Article) pertaining to the farmland, etc. subject to the special lease provision prescribed in to which the provisions of apply (hereinafter referred to as "farmland, etc. subject to the special lease provision" in this Article), in favor of a former specified agricultural production corporation (where the donee holds farmland, etc. to which the provisions of of the Former Act on Special Measures Concerning Taxation apply (excluding that farmland, etc. subject to the special lease provision), limited to when the donee has created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to all of that farmland, etc. in favor of that former specified agricultural production corporation), if a written notification of having made that grant of loan for use over borrowed substitute farmland, etc. has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day on which that grant of loan for use over borrowed substitute farmland, etc. was made, then, with regard to the application of the provisions of to that donee, that borrowed substitute farmland, etc. is deemed to be used for the agriculture of that donee, only while that borrowed substitute farmland, etc. is used for the agriculture of that former specified agricultural production corporation.

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の規定の適用を受けている受贈者が、施行日から平成二十三年六月三十日までの間で、かつ、に規定する贈与者の死亡の日前に、旧特定農業生産法人に対しの規定の適用を受けるに規定する貸付特例適用農地等（以下この条において「貸付特例適用農地等」という。）に係るに規定する借受代替農地等（以下この条において「借受代替農地等」という。）のすべてにつき政令で定めるところにより使用貸借による権利の設定（以下この項において「借受代替農地等に係る設定」という。）をした場合（当該受贈者がの規定の適用を受ける農地等（当該貸付特例適用農地等を除く。）を有している場合には、当該旧特定農業生産法人に対し当該農地等のすべてにつき政令で定めるところにより使用貸借による権利の設定をしたときに限る。）において、当該借受代替農地等に係る設定をしたことについての届出書が、財務省令で定めるところにより、当該借受代替農地等に係る設定をした日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係るの規定の適用については、当該借受代替農地等が当該旧特定農業生産法人の農業の用に供されているときに限り、当該借受代替農地等が当該受贈者の農業の用に供されているものとみなす。

With regard to the application of the provisions of or of the Former Act on Special Measures Concerning Taxation to a donee who has created a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where, after that creation, the donee continues to have the borrowed substitute farmland, etc. pertaining to that creation used by a specified qualified farmland-owning corporation, the following provisions apply:

前項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る又はの規定の適用については、次に定めるところによる。

in the case where the specified qualified farmland-owning corporation that has been granted the right based on a loan for use referred to in the preceding paragraph with regard to that borrowed substitute farmland, etc. (hereinafter referred to as the "grantee" in this paragraph and the following paragraph) has made a transfer, etc. prescribed in of the Former Act on Special Measures Concerning Taxation of that right it holds or has converted that borrowed substitute farmland, etc., or in the case where it has discontinued the agricultural management relating to that borrowed substitute farmland, etc., a right of lease, etc. prescribed in (hereinafter referred to as a "right of lease, etc." in this paragraph and the following paragraph) is deemed to have been created with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. on the day on which the grantee made that transfer, etc. or that conversion, or that discontinuance;

当該借受代替農地等につき前項の使用貸借による権利の設定を受けている特定農地所有適格法人（以下この項及び次項において「被設定者」という。）がその有する当該権利のに規定する譲渡等若しくは当該借受代替農地等の転用をした場合又は当該借受代替農地等に係る農業経営の廃止をした場合には、当該譲渡等若しくは当該転用又は当該廃止をした日において当該借受代替農地等に係る貸付特例適用農地等につきに規定する賃借権等（以下この項及び次項において「賃借権等」という。）の設定をしたものとみなす。

in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), a right of lease, etc. is deemed to have been created with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. on the day on which the grantee ceased to so fall;

被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、当該該当しないこととなった日において当該借受代替農地等に係る貸付特例適用農地等につき賃借権等の設定をしたものとみなす。

in the case where the duration of the right of lease, etc. with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. has expired, if the donee does not, by the day on which two months have elapsed from the day of the expiry of that duration, create, pursuant to the provisions of Cabinet Order, a right based on a loan for use in favor of the grantee with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, a right of lease, etc. is deemed to have been created with regard to that farmland, etc. on that day.

当該借受代替農地等に係る貸付特例適用農地等についての賃借権等の存続期間が満了した場合において、当該受贈者が、当該貸付特例適用農地等であった農地等で政令で定めるものにつき当該存続期間の満了の日から二月を経過する日までに被設定者に対し政令で定めるところにより使用貸借による権利の設定をしないときは、同日において当該農地等につき賃借権等の設定をしたものとみなす。

In the case referred to in paragraph (5), if the duration of the right of lease, etc. with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. has expired and, by the day on which two months have elapsed from the day of the expiry of that duration, a right based on a loan for use has been created, pursuant to the provisions of Cabinet Order, in favor of the grantee with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, that farmland, etc. is deemed to be farmland, etc. to which the provisions of paragraph (3) apply, with regard to the application of the provisions of this Article.

第五項の場合において、当該借受代替農地等に係る貸付特例適用農地等についての賃借権等の存続期間が満了し、かつ、当該貸付特例適用農地等であった農地等で政令で定めるものにつき当該存続期間の満了の日から二月を経過する日までに被設定者に対し、政令で定めるところにより使用貸借による権利の設定をしたときは、この条の規定の適用については、当該農地等は第三項の規定の適用を受ける農地等とみなす。

With regard to the application of the provisions of and of the Former Act on Special Measures Concerning Taxation in the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (5) apply continues, after that creation, to have the borrowed substitute farmland, etc. pertaining to that creation used by a specified qualified farmland-owning corporation, the phrase "that donee" in is deemed to be replaced with "the specified qualified farmland-owning corporation prescribed in Article 55, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) pertaining to a donee to whom the provisions of paragraph (5) of that Article apply (referred to as a "specified qualified farmland-owning corporation" in )"; the phrase "has come to fall under any of the cases listed in the items of " in is deemed to be replaced with "falls under the case listed in "; the phrase "by the day on which two months have elapsed from the day specified in the relevant item of , borrowed farmland or pasture land to be used for that donee's agriculture in substitution for that farmland, etc. subject to the special lease provision (limited to land that satisfies the requirement of having been borrowed based on the creation of a right of lease, etc. under the provisions of the agricultural land use consolidation plan prescribed in and any other requirements specified by Cabinet Order; referred to as "re-borrowed substitute farmland, etc." hereinafter in ) (limited to the case where the ratio of the area of land pertaining to all of that re-borrowed substitute farmland, etc. and the borrowed substitute farmland, etc. pertaining to that farmland, etc. subject to the special lease provision to the area of land pertaining to that farmland, etc. subject to the special lease provision becomes 80 percent or more), or when that donee has, by that day," in is deemed to be replaced with "by the day on which two months have elapsed from the day specified in ,"; and the phrase ", the provisions of do not apply, only in the case where that donee has submitted, pursuant to the provisions of Cabinet Order, a written notification of a change to the written notification prescribed in to the district director with jurisdiction over the place for tax payment. In this case, with regard to the application of the provisions of , that re-borrowed substitute farmland, etc. and that borrowed substitute farmland, etc. are deemed to be borrowed substitute farmland, etc. pertaining to farmland, etc. subject to the special lease provision to which the provisions of apply" in is deemed to be replaced with " and has, by that day, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, and only in that case, the provisions of do not apply".

第五項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における及びの規定の適用については、中「当該受贈者」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第五項の規定の適用を受ける受贈者に係る同条第四項に規定する特定農地所有適格法人（において「特定農地所有適格法人」という。）」と、中「各号に掲げる場合のいずれかに該当することとなつた場合」とあるのは「に掲げる場合」と、「各号に定める日から二月を経過する日までに当該貸付特例適用農地等に代わるものとして当該受贈者の農業の用に供する農地又は採草放牧地（に規定する農用地利用集積計画の定めるところによる賃借権等の設定に基づき借り受けたことその他政令で定める要件を満たすものに限る。以下において「再借受代替農地等」という。）を借り受けたとき（当該再借受代替農地等及び当該貸付特例適用農地等に係る借受代替農地等のすべてに係る土地の面積の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上となる場合に限る。）又は当該受贈者が同日」とあるのは「に定める日から二月を経過する日」と、「消滅させたときは、当該受贈者が、政令で定めるところにより、に規定する届出書の変更の届出書を納税地の所轄税務署長に提出したときに限り、の規定は適用しない。この場合におけるの規定の適用については、当該再借受代替農地等及び当該借受代替農地等は、の規定の適用を受ける貸付特例適用農地等に係る借受代替農地等とみなす」とあるのは「消滅させ、かつ、当該貸付特例適用農地等であつた農地等で政令で定めるものにつき同日までに特定農地所有適格法人で政令で定めるものに対し政令で定めるところにより使用貸借による権利の設定をしたときに限り、の規定は適用しない」とする。

In the case where a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of paragraph (3) or (5) apply is extinguished by merger or has carried out a company split, if the donee who created that right has, pursuant to the provisions of Order of the Ministry of Finance, submitted a written notification to the effect that the merging corporation prescribed in pertaining to that merger or the successor corporation in a company split prescribed in pertaining to that split has taken over all of that right based on a loan for use and falls under a specified qualified farmland-owning corporation, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that merger or that split, that merging corporation or that successor corporation in a company split is deemed to be a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of paragraph (3) or (5) apply.

第三項又は第五項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人が合併により消滅し、又は分割をした場合において、当該設定をした受贈者が、財務省令で定めるところにより、その合併に係るに規定する合併法人又はその分割に係るに規定する分割承継法人が当該使用貸借による権利の全部を引き継ぎ、かつ、特定農地所有適格法人に該当することについての届出書を当該合併又は当該分割の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出したときは、当該合併法人又は当該分割承継法人を第三項又は第五項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人とみなす。

In the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply has, with regard to all or part of the farmland, etc. pertaining to that creation, extinguished that right based on a loan for use in order to use the farmland, etc. as land temporarily used for roads, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "land temporarily used for roads, etc." through paragraph (13)), and has lent it, for that use, based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right referred to in ; hereinafter referred to as the "creation of a superficies right, etc." through paragraph (12)), when the donee has obtained the approval of the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation of creating, without delay after the arrival of the term relating to that lending (hereinafter referred to as the "lease term" in this paragraph), a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to the farmland, etc. that had been used as that land temporarily used for roads, etc., then, with regard to the application of the provisions of paragraph (3), notwithstanding the provisions of paragraph (4), the following provisions apply:

第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が、当該設定に係る農地等の全部又は一部について、に規定する一時的道路用地等（以下第十三項までにおいて「一時的道路用地等」という。）の用に供するために当該使用貸借による権利を消滅させ、かつ、当該用に供するために地上権、賃借権又は使用貸借による権利の設定（の地上権の設定を除く。以下第十二項までにおいて「地上権等の設定」という。）に基づき貸付けを行った場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた農地等について特定農地所有適格法人で政令で定めるものに対し使用貸借による権利の設定を行う見込みであることにつき、政令で定めるところにより納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、第四項の規定にかかわらず、次に定めるところによる。

the extinguishment of the right based on a loan for use and the creation of a superficies right, etc. pertaining to that approval are deemed not to have taken place;

当該承認に係る使用貸借による権利の消滅及び地上権等の設定は、なかったものとみなす。

in the case where the donee has not created a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to all or part of the farmland, etc. that had been used as that land temporarily used for roads, etc. by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day.

当該受贈者が、当該貸付期限から二月を経過する日までに当該一時的道路用地等の用に供されていた農地等の全部又は一部について、特定農地所有適格法人で政令で定めるものに対し使用貸借による権利の設定を行っていない場合には、同日において地上権等の設定があったものとみなす。

The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to that farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).

前項の規定の適用を受ける受贈者は、同項の承認を受けた日の翌日から起算して一年を経過するごとの日までに、政令で定めるところにより、当該一時的道路用地等の用に供されている当該農地等に係る地上権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続貸付届出書」という。）を納税地の所轄税務署長に提出しなければならない。

In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to and of the Former Act on Special Measures Concerning Taxation apply on the assumption that a creation of a superficies right, etc. with regard to the farmland, etc. used as land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director with jurisdiction over the place for tax payment finds that there were unavoidable circumstances for the failure to submit it by that submission deadline and that written notification of continued lending has been submitted to the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order.

前項に規定する継続貸付届出書がその提出期限までに納税地の所轄税務署長に提出されなかった場合には、当該提出期限の翌日から二月を経過する日に当該継続貸付届出書に係る一時的道路用地等の用に供されている農地等につき地上権等の設定があったものとして、ただし書及びの規定を適用する。ただし、当該継続貸付届出書が当該提出期限までに提出されなかった場合においても、納税地の所轄税務署長が当該提出期限までにその提出がなかったことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該継続貸付届出書が納税地の所轄税務署長に提出されたときは、この限りでない。

Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of of the Former Act on Special Measures Concerning Taxation in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (10) apply is farmland, etc. for urban farming prescribed in of the Former Act on Special Measures Concerning Taxation, and other necessary matters concerning the application of the provisions of paragraph (10), are specified by Cabinet Order.

前二項に定めるもののほか、第十項の規定の適用を受ける一時的道路用地等の用に供されている農地等がに規定する都市営農農地等である場合におけるの規定の適用に関する事項その他第十項の規定の適用に関し必要な事項は、政令で定める。

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation to a donee who has submitted the written notification prescribed in paragraph (3) or (5), the phrase "and matters concerning the agricultural management relating to the farmland, etc. to which the provisions of apply" in is deemed to be replaced with ", and matters concerning the agricultural management of the grantee prescribed in Article 55, paragraph (4), item (i) or paragraph (6), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) relating to the farmland, etc. or borrowed substitute farmland, etc. to which the provisions of paragraph (3) or (5) of that Article apply and the details of the facts showing that the grantee falls under a specified qualified farmland-owning corporation prescribed in paragraph (4) of that Article".

第三項又は第五項に規定する届出書を提出した受贈者に係るの規定の適用については、中「及びの規定の適用を受ける農地等に係る農業経営に関する事項」とあるのは、「並びに所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第三項又は第五項の規定の適用を受ける農地等又は借受代替農地等に係る同条第四項第一号又は第六項第一号に規定する被設定者の農業経営に関する事項及び当該被設定者が同条第四項に規定する特定農地所有適格法人に該当する事実の明細」とする。

Necessary matters concerning the application of the provisions of of the Former Act on Special Measures Concerning Taxation to a donee to whom the provisions of apply and to whom the provisions of paragraph (3) or (5) have applied, in the case where, after creating a right based on a loan for use with regard to the farmland, etc. or the borrowed substitute farmland, etc., that donee continues to have that farmland, etc. or that borrowed substitute farmland, etc. used by a specified qualified farmland-owning corporation, are specified by Cabinet Order.

の規定の適用を受ける受贈者で第三項又は第五項の規定の適用を受けたものが当該農地等又は当該借受代替農地等につき使用貸借による権利の設定をした後当該農地等又は当該借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係るの規定の適用に関し必要な事項は、政令で定める。

The provisions of paragraph (3) through the preceding paragraph apply to the persons listed below by deeming them to be donees prescribed in of the Former Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions to those donees are specified by Cabinet Order.

次に掲げる者は、に規定する受贈者とみなして、第三項から前項までの規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a donee prescribed in prior to the amendment by the , to whom the provisions of the main clause of , which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, apply;

租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十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による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the , to whom the provisions of the main clause of apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;

租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合におけるによる改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the , to whom the provisions of the main clause of , which remain in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, apply;

租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六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による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the provisions of , to whom the provisions of the main clause of apply;

の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the provisions of , to whom the provisions of the main clause of apply;

の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the provisions of , to whom the provisions of the main clause of apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;

租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合におけるの規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in prior to the amendment by the provisions of , to whom the provisions of the main clause of apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act.

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十項の規定によりなお従前の例によることとされる場合におけるの規定による改正前の本文の規定の適用を受けているに規定する受贈者

The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by inheritance or bequest.

の規定は、施行日以後に相続又は遺贈（贈与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。）により取得をするに規定する特例農地等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に規定する特例農地等に係る相続税については、なお従前の例による。

Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Registration and License Tax

第五十六条（登録免許税の特例に関する経過措置）

The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of agricultural land prescribed in in the case where that agricultural land is purchased on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in of the Former Act on Special Measures Concerning Taxation or of land suitable to be developed into land used for the purpose of cultivation, in the case where that land was purchased before the Effective Date.

の規定は、施行日以後にに規定する農用地の買入れをする場合における当該農用地の所有権の移転の登記に係る登録免許税について適用し、施行日前にに規定する農用地又は開発して耕作の目的に供される土地とすることが適当な土地の買入れをした場合におけるこれらの土地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。

The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in in the case where that land is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in of the Former Act on Special Measures Concerning Taxation in the case where that land was acquired before the Effective Date.

の規定は、施行日以後にに規定する土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前にに規定する土地を取得した場合における当該土地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。

The provisions of Article 78-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in takes place on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.

及びの規定は、施行日以後にに規定する権利義務の承継をする場合における不動産の権利の移転の登記に係る登録免許税について適用し、施行日前にに規定する権利義務の承継をした場合における不動産の権利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 the registration of transfer of rights to real property or vessels in the case where the Norinchukin Bank acquires rights concerning real property or vessels from a specified fishery cooperative, etc. prescribed in of the Former Act on Special Measures Concerning Taxation through a transfer of the entire business prescribed in by December 31, 2005, the provisions of remain in force.

農林中央金庫が、平成十七年十二月三十一日までにに規定する特定漁業協同組合等からに規定する全部事業譲渡により不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、の規定は、なおその効力を有する。

With regard to registration and license tax on the registration of transfer of rights to real property or vessels in the case where a federation of credit fishery cooperatives or a federation of credit fishery processing cooperatives prescribed in of the Former Act on Special Measures Concerning Taxation acquires rights concerning real property or vessels as a result of having taken over, by December 31, 2005, the entire credit business prescribed in from a specified fishery cooperative or specified fishery processing cooperative prescribed in , the provisions of remain in force.

に規定する信用漁業協同組合連合会又は信用水産加工業協同組合連合会が、平成十七年十二月三十一日までにに規定する特定漁業協同組合又は特定水産加工業協同組合からに規定する信用事業の全部を譲り受けたことにより不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、の規定は、なおその効力を有する。

The provisions of Article 78-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in takes place on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.

及びの規定は、施行日以後にに規定する権利義務の承継をする場合における不動産の権利の移転の登記に係る登録免許税について適用し、施行日前にに規定する権利義務の承継をした場合における不動産の権利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。

The provisions then in force continue to govern registration and license tax on registrations that a designated company prescribed in of the Former Act on Special Measures Concerning Taxation received before the Effective Date with regard to the matters listed in the items of .

に規定する指定会社が、施行日前に各号に掲げる事項について受けた登記に係る登録免許税については、なお従前の例による。

The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that is prospective business land prescribed in of the Former Act on Special Measures Concerning Taxation, which the Organization for Promoting Urban Development prescribed in received before the Effective Date.

に規定する民間都市開発推進機構が、施行日前に受けたに規定する事業見込地である土地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。

Supplementary Provisions, Article 57General Transitional Measures Concerning Special Provisions on Stamp Tax

第五十七条（印紙税の特例に関する一般的経過措置）

The provisions then in force continue to govern stamp tax on contract documents concerning loans for consumption listed in 3 of the column for the names of documents in item 1 of Appended Table 1 of the , which was imposed or should have been imposed before the Effective Date.

施行日前に課した、又は課すべきであったの物件名の欄３に掲げる消費貸借に関する契約書に係る印紙税については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Penal Provisions Accompanying the Amendment of the Special Provisions on Stamp Tax

第五十八条（印紙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 Effective Date and to acts committed on or after the Effective Date pertaining to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.

施行日前にした行為及び前条の規定によりなお従前の例によることとされる印紙税に係る施行日以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 89Delegation of Other Transitional Measures to Cabinet Order

第八十九条（その他の経過措置の政令への委任）

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

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