Supplementary Provisions, Article 76Principles of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第七十六条（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, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" through Article 155 of the Supplementary Provisions) apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 and prior years.
第十三条の規定による改正後の租税特別措置法（以下附則第百五十五条までにおいて「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、平成十八年分以後の所得税について適用し、平成十七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 77Transitional Measures Concerning Dividend Income for Which No Final Return Is Required
第七十七条（確定申告を要しない配当所得に関する経過措置）
The provisions of Article 8-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income prescribed in paragraph (1), items (i) and (ii) of that Article that an individual is to receive, for which the record date referred to in items (i) and (ii) of that paragraph pertaining to the payment of those dividends and similar income falls on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern dividends and similar income prescribed in Article 8-5, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" through Article 151 of the Supplementary Provisions) that an individual is to receive, for which the record date pertaining to the payment of those dividends and similar income falls before the Effective Date of the Companies Act.
新租税特別措置法第八条の五第一項及び第三項の規定は、個人が支払を受けるべき同条第一項第一号及び第二号に規定する配当等で当該配当等の支払に係る同項第一号及び第二号の基準日が会社法施行日以後であるものについて適用し、個人が支払を受けるべき第十三条の規定による改正前の租税特別措置法（以下附則第百五十一条までにおいて「旧租税特別措置法」という。）第八条の五第一項第一号及び第二号に規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。
Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.
第七十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）
The provisions of Article 9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income prescribed in item (i) of that paragraph that an individual or corporation is to receive, for which the record date referred to in that item pertaining to the payment of those dividends and similar income falls on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern dividends and similar income prescribed in Article 9-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual or corporation is to receive, for which the record date pertaining to the payment of those dividends and similar income falls before the Effective Date of the Companies Act.
新租税特別措置法第九条の三第一項の規定は、個人又は法人が支払を受けるべき同項第一号に規定する配当等で当該配当等の支払に係る同号の基準日が会社法施行日以後であるものについて適用し、個人又は法人が支払を受けるべき旧租税特別措置法第九条の三第一項第一号に規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。
Supplementary Provisions, Article 79Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted
第七十九条（試験研究を行った場合の所得税額の特別控除に関する経過措置）
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in paragraph (7), item (i) of that Article and the amount of special experimental research expenses prescribed in item (iii) of that paragraph that are included in necessary expenses in calculating the amount of business income for each year from 2007 onward, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (i) of the Former Act on Special Measures Concerning Taxation, the amount of special experimental research expenses prescribed in item (iv) of that paragraph and the amount of special joint experimental research expenses prescribed in item (vi) of that paragraph that are included in necessary expenses in calculating the amount of business income for each year up to 2006.
新租税特別措置法第十条の規定は、平成十九年以後の各年分の事業所得の金額の計算上必要経費に算入される同条第七項第一号に規定する試験研究費の額及び同項第三号に規定する特別試験研究費の額について適用し、平成十八年以前の各年分の事業所得の金額の計算上必要経費に算入される旧租税特別措置法第十条第八項第一号に規定する試験研究費の額、同項第四号に規定する特別試験研究費の額及び同項第六号に規定する特別共同試験研究費の額については、なお従前の例による。
Necessary transitional measures concerning the enforcement of the provisions of Article 10, paragraph (3) or (5) of the New Act on Special Measures Concerning Taxation in the case where, of the amount of experimental research expenses prescribed in paragraph (1) of that Article that is included in necessary expenses in calculating the amount of business income for the year for which an individual prescribed in paragraph (3) or (5) of that Article seeks the application of those provisions or for each year preceding that year, there is an amount included in necessary expenses as the depreciation allowance for equipment for development research prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.
新租税特別措置法第十条第三項又は第五項に規定する個人のこれらの規定の適用を受けようとする年又はその年の前年の各年分の事業所得の金額の計算上必要経費に算入される同条第一項に規定する試験研究費の額のうち、旧租税特別措置法第十一条の三第一項に規定する開発研究用設備の償却費として必要経費に算入された金額がある場合における新租税特別措置法第十条第三項又は第五項の規定の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 80Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium-Sized Enterprises Have Acquired Machinery, etc.
第八十条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the items of Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date.
新租税特別措置法第十条の三の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項各号に掲げる減価償却資産について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の三第一項各号に掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Has Been Acquired
第八十一条（情報基盤強化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply to information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date.
新租税特別措置法第十条の六の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する情報基盤強化設備等について適用する。
Supplementary Provisions, Article 82Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information and Communications Equipment, etc. Has Been Acquired
第八十二条（情報通信機器等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
With regard to income tax in the case where an individual has used information and communications equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual acquired or manufactured, or leased, before the Effective Date for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, in that Article, the word "又は" (or) in the phrase "paragraph (3) or the preceding paragraph" in paragraph (5) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "if there is an amount to be deducted, that amount" in that paragraph with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-6, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), those amounts", the phrase "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (10) with "Article 10-6, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act", and the phrase "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation" in paragraph (14), item (ii) with "Article 10-6, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 82 of the Supplementary Provisions of that Act".
個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の六第一項に規定する情報通信機器等を同項に規定する事業の用に供した場合における所得税については、同条の規定は、なおその効力を有する。この場合において、同条第五項中「第三項又は前項」とあるのは「第三項若しくは前項」と、「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）第十三条の規定による改正後の租税特別措置法第十条の六第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第十項中「租税特別措置法第十条の六第三項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第十条の六第三項」と、同条第十四項第二号中「租税特別措置法第十条の六第十一項」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十二条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法第十条の六第十一項」とする。
Supplementary Provisions, Article 83Transitional Measures Concerning Depreciation by Individuals
第八十三条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item of which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十一条第一項（同項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
個人が施行日前に取得等をした旧租税特別措置法第十一条第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the third column of that item of which an individual makes an acquisition, etc. on or after the Effective Date.
新租税特別措置法第十一条の二第一項（同項の表の第二号に係る部分に限る。）の規定は、個人が施行日以後に取得等をする同号の第三欄に掲げる減価償却資産について適用する。
The provisions then in force continue to govern equipment for development research prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する開発研究用設備については、なお従前の例による。
The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) of the table in that paragraph of which an individual makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before that date.
新租税特別措置法第十一条の四第一項の規定は、個人が平成十八年六月一日以後に取得等をする同項の表の第一号の中欄に掲げる減価償却資産について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条の六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項の表の第二号の中欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の九第一項に規定する再商品化設備等については、なお従前の例による。
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation held by an individual who obtained, before the Effective Date, the certification referred to in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force.
旧租税特別措置法第十三条の三第一項第三号に規定する共同改善計画につき同号の認定を施行日前に受けた個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。
With regard to fishing vessels prescribed in Article 13-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual who obtained, before the Effective Date, the certification referred to in that paragraph for an improvement plan prescribed in that paragraph, the provisions of that Article remain in force.
旧租税特別措置法第十三条の四第一項に規定する改善計画につき同項の認定を施行日前に受けた個人の有する同項に規定する漁船については、同条の規定は、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 paragraph (1)) apply to good-quality rental housing in a central urban area prescribed in that paragraph that an individual acquires or newly builds on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
新租税特別措置法第十四条（第一項に係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に取得又は新築をする同項に規定する中心市街地優良賃貸住宅について適用する。
With regard to specified good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built on or before March 31, 2006, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
個人が平成十八年三月三十一日以前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する特定優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
Supplementary Provisions, Article 84Transitional Measures Concerning Reserves of Individuals
第八十四条（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 from 2006 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation who has concluded a trust contract pertaining to trust property entrusted before the Effective Date in the manner specified by the Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article, the provisions of that Article remain in force. In this case, the phrase "March 31, 2007" in that paragraph is deemed to be replaced with "the day on which the final disposal of waste prescribed in the middle column of item (ii) of that table is completed".
施行日前に旧租税特別措置法第二十条の二第二項第二号ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結している同条第一項の表の第二号の上欄に掲げる個人の平成十八年以後の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同項中「平成十九年三月三十一日」とあるのは、「同表の第二号の中欄に規定する廃棄物の最終処分の終了の日」とする。
Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
第八十五条（肉用牛の売却による農業所得の課税の特例に関する経過措置）
The provisions of Article 25, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
新租税特別措置法第二十五条第二項の規定は、平成十九年分以後の所得税について適用し、平成十八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 86Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Fees
第八十六条（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 (limited to the part pertaining to paragraph (2), items (ii) and (v)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
新租税特別措置法第二十六条（第二項第二号及び第五号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項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。
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (vi)) apply to social insurance medical care prescribed in that paragraph that is provided on or after October 1, 2006, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before that date.
新租税特別措置法第二十六条（第二項第六号に係る部分に限る。）の規定は、平成十八年十月一日以後に行われる同項に規定する社会保険診療について適用し、同日前に行われた旧租税特別措置法第二十六条第二項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 87Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small and Medium-Sized Enterprises
第八十七条（中小企業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置）
The provisions of Article 28-2 of the New Act on Special Measures Concerning Taxation apply to low-value depreciable assets prescribed in paragraph (1) of that Article that an individual acquires, or manufactures or constructs, on or after the Effective Date, and the provisions then in force continue to govern low-value depreciable assets prescribed in Article 28-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.
新租税特別措置法第二十八条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する少額減価償却資産について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第二十八条の二第一項に規定する少額減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 88Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.
第八十八条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）
The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1) and paragraphs (5) through (8)) apply to shares pertaining to specified share options, etc. prescribed in paragraph (1) of that Article that are granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern shares pertaining to specified share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date of the Companies Act.
新租税特別措置法第二十九条の二（第一項及び第五項から第八項までに係る部分に限る。）の規定は、同条第一項に規定する取締役等が会社法施行日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権等に係る株式について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等が会社法施行日前に行われた同項に規定する付与決議に基づき締結された同項の契約により与えられる同項に規定する特定新株予約権等に係る株式については、なお従前の例による。
With regard to share options prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "old share options" in this paragraph) that are granted to an individual prescribed in that paragraph who is an executive officer under a contract concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date of the Companies Act (limited to a contract that stipulates the requirements listed in the items of that paragraph), the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation apply by deeming the old share options, other than those that the individual exercised in accordance with that contract before the Effective Date of the Companies Act, to be specified share options, etc. prescribed in paragraph (1) of that Article. In this case, the phrase "January 31 of the year following the year that includes the day of the grant" in paragraph (5) of that Article is deemed to be replaced with "January 31, 2007".
執行役である旧租税特別措置法第二十九条の二第一項に規定する個人が、会社法施行日前に行われた同項に規定する付与決議に基づき締結された契約（同項各号に掲げる要件が定められているものに限る。）により与えられる同項に規定する新株予約権（以下この項において「旧新株予約権」という。）につき、その者が会社法施行日前に当該契約に従って当該旧新株予約権の行使をしたもの以外の旧新株予約権は新租税特別措置法第二十九条の二第一項に規定する特定新株予約権等とみなして、同条の規定を適用する。この場合において、同条第五項中「その付与をした日の属する年の翌年一月三十一日」とあるのは、「平成十九年一月三十一日」とする。
The provisions of Article 29-2, paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply in the case where questions are asked or inspections are carried out under the provisions of paragraph (9) of that Article on or after January 1, 2007.
新租税特別措置法第二十九条の二第九項から第十一項までの規定は、平成十九年一月一日以後に同条第九項の規定による質問又は検査をする場合について適用する。