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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, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成十九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: May 1, 2007

次に掲げる規定 平成十九年五月一日

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents ()" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc. ()/", the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Domestic Corporations ()" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc. ()/" and the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Consolidated Corporations ()" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc. ()/"), the provision amending (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the merging corporation, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares or contributions of that merging corporation (excluding its own shares or contributions held by that merging corporation; referred to as 'issued shares, etc.' in ), other than the shares or contributions of either one of them" and changing "limited to those that were made" to "excluding those that were not made"), the provision amending (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending , the provision adding two Articles after , the provision adding one Subsection to Chapter II, Section 4-2 of , the provision adding one Subsection to Chapter III, Section 7-4 of , the provision amending (limited to the part changing "" to ""), the provision renumbering as and adding two Articles after , the provision adding one Subsection to Section 24 of that Chapter and the provision adding one Article after , and the provisions of Article 75, paragraphs (2) and (4), Article 76, Article 77, Article 83, Article 101, Article 109, Article 110, Article 124 and Article 128 of the Supplementary Provisions;

中租税特別措置法の目次の改正規定(「第二款 居住者の特定外国信託に係る所得の課税の特例(―)」を「/第二款 削除/第三款 特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例(―)/」に改める部分、「第二款 内国法人の特定外国信託に係る所得の課税の特例(―)」を「/第二款 削除/第三款 特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例(―)/」に改める部分及び「第二款 連結法人の特定外国信託に係る所得の課税の特例(―)」を「/第二款 削除/第三款 特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例(―)/」に改める部分に限る。)、の改正規定(「又は出資以外の」を「若しくは出資又は合併法人との間に当該合併法人の発行済株式若しくは出資(自己が有する自己の株式又は出資を除く。において「発行済株式等」という。)の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に、「されたものに限る」を「されなかつたものを除く」に改める部分に限る。)、の改正規定(「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分に限る。)、の改正規定、の次に二条を加える改正規定、第二章第四節の二に一款を加える改正規定、第三章第七節の四に一款を加える改正規定、の改正規定(「」を「」に改める部分に限る。)、をとし、の次に二条を加える改正規定、同章第二十四節に一款を加える改正規定及びの次に一条を加える改正規定並びに附則第七十五条第二項及び第四項、第七十六条、第七十七条、第八十三条、第百一条、第百九条、第百十条、第百二十四条並びに第百二十八条の規定

the following provisions: July 1, 2007

次に掲げる規定 平成十九年七月一日

Omitted

略

in , the provision amending ;

中の改正規定

Omitted

略

the following provisions: January 1, 2008

次に掲げる規定 平成二十年一月一日

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending (including its heading), the provision amending , the provision amending , the provision amending and and the provision renumbering as and adding one Article after in Chapter V of , and the provisions of Article 74, paragraph (5), Article 78, Article 97, paragraph (3) and Article 120, paragraph (3) of the Supplementary Provisions;

中租税特別措置法の目次の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定、及びの改正規定並びに第五章中をとし、の次に一条を加える改正規定並びに附則第七十四条第五項、第七十八条、第九十七条第三項及び第百二十条第三項の規定

the following provisions: January 4, 2008;

次に掲げる規定 平成二十年一月四日

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "" to " and "), the provision adding one Article after and the provision renumbering as and adding one Article before in Chapter VIII of , and the provisions of Article 86 of the Supplementary Provisions;

中租税特別措置法の目次の改正規定(「」を「・」に改める部分に限る。)、の次に一条を加える改正規定及び第八章中をとし、の前に一条を加える改正規定並びに附則第八十六条の規定

the following provisions: April 1, 2008

次に掲げる規定 平成二十年四月一日

Omitted

略

in , the provision amending , the provision amending (including its heading), the provision amending the heading of , the provision amending (limited to the part deleting "and " and "(hereinafter referred to as 'business base strengthening equipment' in )" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to and in " to "referred to as 'business base strengthening equipment' hereinafter in ", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending , the provision amending , the provision deleting , the provision amending , the provision renumbering as , the provision amending , the provision renumbering as , the provision adding one paragraph after , the provision amending , the provision amending , the provision amending , the provision amending , the provision deleting , the provision amending (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in ), the provision amending (including its heading), the provision amending , the provision amending (excluding the part concerning of the table in ), the provision amending (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending (excluding the part concerning ), the provision amending (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "constructed ("), the provision amending , the provision amending (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "associated facilities ("), the provision amending (excluding the part changing "" to ""), the provision amending (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending , the provision amending , the provision amending (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through exchange"), the provision amending (limited to the part changing "or exchange" to ", exchange or lease transaction without transfer of ownership"), the provision amending (excluding the part concerning and ), the provision amending (excluding the part concerning and the part changing "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in and the part changing "" to "" in ), the provision amending the heading of , the provision amending (limited to the part deleting "and " and "(hereinafter referred to as 'business base strengthening equipment' in )" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to " to "referred to as 'business base strengthening equipment' hereinafter in ", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending (excluding the part deleting "or " and changing ", corporations specified by Cabinet Order" to "corporations specified by Cabinet Order, and, for corporations listed in , large-scale corporations prescribed in , respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to ""), the provision renumbering as , the provision deleting , the provision amending , the provision renumbering as and adding one paragraph after , the provision renumbering as , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to ""), the provision renumbering as , the provision amending , the provision renumbering as , the provision amending , the provision renumbering as and adding one paragraph after , the provision deleting , the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending , the provision amending (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in , the part changing "" to "" in and the part changing "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in and the part changing "" to "" in ), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending (excluding the part concerning of the table in ), the provision amending (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending (excluding the part concerning ), the provision amending (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (excluding the part changing "" to ""), the provision amending , the provision amending , the provision amending (excluding the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through"), the provision amending , the provision amending (excluding the part concerning and the part concerning ), the provision amending (excluding the part concerning and the part changing "" to "" and "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in , and the part changing "" to "" and the part changing "" to "" in ), the provision amending the heading of , the provision amending (limited to the part deleting "and " and "(hereinafter referred to as 'business base strengthening equipment' in )" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to " to "referred to as 'business base strengthening equipment' hereinafter in ", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending (excluding the part deleting "or " and changing ", consolidated corporations specified by Cabinet Order" to "consolidated corporations specified by Cabinet Order, and, for consolidated corporations listed in , large-scale consolidated corporations prescribed in , respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to ""), the provision renumbering as , the provision deleting , the provision amending , the provision renumbering as and adding one paragraph after , the provision amending , the provision renumbering as and renumbering as , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to "" and the part changing "" to ""), the provision renumbering as , the provision amending , the provision renumbering as , the provision amending , the provision renumbering as and adding one paragraph after , the provision deleting , the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending , the provision amending (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in , the part changing "" to "" in , and the part changing "" to "" and the part changing "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in , and the part changing "" to "" and the part changing "" to "" in ), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending (excluding the part concerning of the table in ), the provision amending (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that recycling equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending , the provision amending (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending , the provision amending , the provision amending (excluding the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through") and the provision amending , and the provisions of Article 65, Article 66, Article 67, paragraph (4), Article 68, Article 69, Article 70, paragraphs (1), (8), (13) and (16), Article 72, Article 74, paragraphs (3), (13) and (14), Article 88, Article 89, Article 90, paragraph (6), Article 91, Article 92, Article 93, paragraphs (1), (11), (16) and (19), Article 97, paragraphs (1) and (7), Article 104, Article 112, Article 113, Article 114, paragraph (6), Article 115, Article 116, Article 117, paragraphs (1), (11), (16) and (19), Article 120, paragraphs (1) and (7) and Article 126 of the Supplementary Provisions;

中の改正規定、(見出しを含む。)の改正規定、の見出しの改正規定、の改正規定(「及び」及び「(以下において「事業基盤強化設備」という。)」を削り、「以下まで及びにおいて「特定事業基盤強化設備」」を「以下において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。)、の改正規定、の改正規定、を削る改正規定、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、の次に一項を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定、を削る改正規定、(見出しを含む。)の改正規定(中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。)、(見出しを含む。)の改正規定、の改正規定、の改正規定(の表のに係る部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(に係る部分を除く。)、の改正規定(「供したとき」の下に「(所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合(」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。)、の改正規定(「建設したもの(」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。)、の改正規定、の改正規定(「附属設備(」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。)、の改正規定(「」を「」に改める部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。)、の改正規定(「又は交換」を「、交換又は所有権移転外リース取引」に改める部分に限る。)、の改正規定(及びに係る部分を除く。)、の改正規定(に係る部分及び中「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分及び中「」を「」に改める部分を除く。)、の見出しの改正規定、の改正規定(「及び」及び「(以下において「事業基盤強化設備」という。)」を削り、「以下までにおいて「特定事業基盤強化設備」」を「以下において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。)、の改正規定(「又は」を削り、「、政令で定める法人を」を「政令で定める法人を、同項第四号に掲げる法人にあつてはに規定する大規模法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。)、を削る改正規定、の改正規定、をとする改正規定、の改正規定(「」を「」に改める部分を除く。)、をとする改正規定、を削る改正規定、の改正規定、をとし、の次に一項を加える改正規定、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(「」を「」に改める部分を除く。)、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、をとし、の次に一項を加える改正規定、を削る改正規定、の改正規定(「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。)、の改正規定、(見出しを含む。)の改正規定(中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、中「」を「」に改める部分及び中「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分及び中「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(の表のに係る部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(に係る部分を除く。)、の改正規定(「供したとき」の下に「(所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合(」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。)、の改正規定(「附属設備」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定(「建設したもの」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。)、の改正規定、の改正規定(に係る部分及びに係る部分を除く。)、の改正規定(に係る部分及び中「」を「」に、「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分並びに中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の見出しの改正規定、の改正規定(「及び」及び「(以下において「事業基盤強化設備」という。)」を削り、「以下までにおいて「特定事業基盤強化設備」」を「以下において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。)、の改正規定(「又は」を削り、「、政令で定める連結法人を」を「政令で定める連結法人を、同項第四号に掲げる連結法人にあつてはに規定する大規模連結法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。)、を削る改正規定、の改正規定、をとする改正規定、の改正規定(「」を「」に改める部分を除く。)、をとする改正規定、を削る改正規定、の改正規定、をとし、の次に一項を加える改正規定、の改正規定、をとし、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(「」を「」に改める部分及び「」を「」に改める部分を除く。)、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、をとし、の次に一項を加える改正規定、を削る改正規定、の改正規定(「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。)、の改正規定、(見出しを含む。)の改正規定(中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、中「」を「」に改める部分並びに中「」を「」に改める部分及び「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分並びに中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(の表のに係る部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該再商品化設備等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合(」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。)、の改正規定(「附属設備」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定(「建設したもの」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。)及びの改正規定並びに附則第六十五条、第六十六条、第六十七条第四項、第六十八条、第六十九条、第七十条第一項、第八項、第十三項及び第十六項、第七十二条、第七十四条第三項、第十三項及び第十四項、第八十八条、第八十九条、第九十条第六項、第九十一条、第九十二条、第九十三条第一項、第十一項、第十六項及び第十九項、第九十七条第一項及び第七項、第百四条、第百十二条、第百十三条、第百十四条第六項、第百十五条、第百十六条、第百十七条第一項、第十一項、第十六項及び第十九項、第百二十条第一項及び第七項並びに第百二十六条の規定

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

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing " and " to "" and the part changing "" to ""), the provision amending , the provision adding one Article after in Chapter I of , the provision amending (limited to the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in )" after "dividends, etc. prescribed in"), the provision amending , the provision amending , the provision amending (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in and the part changing "" to "" in ), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending , the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests" and "" to "" in , the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in , the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (limited to the part changing ", specified-purpose trusts" to "or beneficial interests in specified trusts that issue beneficiary certificates, bond-type beneficial interests"), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending , the provision renumbering as , the provision adding one paragraph after , the provision adding one paragraph to , the provision adding one Article after , the provision amending , the provision amending , the provision amending (excluding the part changing "" to "" and the part changing "" to "" in ), the provision amending , the provision amending (limited to the part adding "(including a merger of trusts related to a trust subject to corporate taxation; the same applies hereinafter in )" after "merger of a corporation" and the part adding "(including a Trust Corporation prescribed in Article 6-3 of the Income Tax Act related to a trust subject to corporate taxation that is a new trust resulting from a merger of trusts)" after "merging corporation"), the provision amending (excluding the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending , the provision amending , the provision amending (limited to the part changing "" to "" and adding "(excluding specified stock investment trusts prescribed in )" after "securities investment trusts for shares and similar interests" in and the part concerning ), the provision amending , the provision amending , the provision amending (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending Chapter II, Section 4-2, Subsection 2 of that Act, the provision amending (including its heading), the provision amending , the provision amending , the provision amending and and , the provision amending (limited to the part concerning and the part changing "" to "" in ), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending (b) of (excluding the part changing "" to "" and the part changing "" to "" in (b)(2) of ), the provision amending , the provision amending , the provision amending , the provision amending (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending , the provision amending Chapter III, Section 7-4, Subsection 2 of that Act, the provision amending , the provision amending the heading preceding , the provision amending , the provision amending , the provision deleting , the provision amending (including its heading) (excluding the part concerning ), the provision renumbering as , the provision amending (including its heading) (excluding the part concerning ), the provision renumbering as and adding one Article after , the provision deleting , the provision amending , the provision amending and , the provision amending , the provision amending (limited to the part concerning and the part changing "" to "" and "" to "" in ), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending and , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending , the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision deleting and , the provision amending , the provision renumbering as and adding one Article after in Chapter VI, Section 1 of and the provision amending , and the provisions of Article 57, Article 59, Articles 61 through 64, Article 74, paragraph (2), Article 75, paragraphs (1), (3) and (5) through (8), Article 81, paragraph (2), Article 82, Article 84, Article 99, paragraph (2), Article 100, Article 105, Article 111, Article 122, paragraph (2), Article 123, Article 127, Article 129, Article 130, Article 133 and of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision amending (limited to the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in (Dividend Income); the same applies hereinafter in )', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'") and the provision amending (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in (Dividend Income)', the phrase 'Trust Act' in is deemed to be replaced with 'Act on Charitable Trust', and the phrase '' is deemed to be replaced with ''");

中租税特別措置法の目次の改正規定(「・」を「―」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、第一章中の次に一条を加える改正規定、の改正規定(「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「(に規定する剰余金の配当を除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(中「配当等で」を「剰余金の配当で」に改める部分及び中「」を「」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定、の改正規定(中「受益証券」を「受益権」に、「」を「」に改める部分、中「受益証券(」を「受益権(」に、「受益証券に」を「受益権に」に改める部分、に係る部分及びに係る部分を除く。)、の改正規定、の改正規定、の改正規定(「、特定目的信託」を「若しくは特定受益証券発行信託の受益権、社債的受益権」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定、をとする改正規定、の次に一項を加える改正規定、に一項を加える改正規定、の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定(中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の改正規定、の改正規定(「法人の合併」の下に「(法人課税信託に係る信託の併合を含む。以下において同じ。)」を加える部分及び「合併法人」の下に「(信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。)」を加える部分に限る。)、の改正規定(「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(中「」を「」に改め、「株式等証券投資信託」の下に「(に規定する特定株式投資信託を除く。)」を加える部分及びに係る部分に限る。)、の改正規定、の改正規定、の改正規定(「株式等」を「株式等の数」に改める部分を除く。)、の改正規定、に二項を加える改正規定、の改正規定、第二章第四節の二第二款の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定、及び並びにの改正規定、の改正規定(に係る部分及び中「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、イの改正規定、ロの改正規定(ロ(2)中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「株式等」を「株式等の数」に改める部分を除く。)、の改正規定、に二項を加える改正規定、の改正規定、の改正規定、第三章第七節の四第二款の改正規定、の改正規定、の前の見出しの改正規定、の改正規定、の改正規定、を削る改正規定、(見出しを含む。)の改正規定(に係る部分を除く。)、をとする改正規定、(見出しを含む。)の改正規定(に係る部分を除く。)、をとし、の次に一条を加える改正規定、を削る改正規定、の改正規定、及びの改正規定、の改正規定、の改正規定(に係る部分及び中「」を「」に、「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、及びの改正規定、ロの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、に二項を加える改正規定、の改正規定、の改正規定、同章第二十四節第二款の改正規定、の前の見出しの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、及びを削る改正規定、の改正規定、第六章第一節中をとし、の次に一条を加える改正規定並びにの改正規定並びに附則第五十七条、第五十九条、第六十一条から第六十四条まで、第七十四条第二項、第七十五条第一項、第三項及び第五項から第八項まで、第八十一条第二項、第八十二条、第八十四条、第九十九条第二項、第百条、第百五条、第百十一条、第百二十二条第二項、第百二十三条、第百二十七条、第百二十九条、第百三十条、第百三十三条並びにの規定並びにの改正規定(「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当((配当所得)に規定する剰余金の配当をいう。以下において同じ。)の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分に限る。)及びの改正規定(「「又は収益の分配」」を「「、収益の分配又は(配当所得)に規定する剰余金の配当」と、中「信託法」とあるのは「公益信託ニ関スル法律」と、「」とあるのは「」」に改める部分に限る。)

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

in , the provision amending (excluding the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in )" after "dividends, etc. prescribed in"), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "securities companies" to "financial instruments business operators"), the provision amending (excluding the part adding "and book-entry local government bonds" after "book-entry government bonds"), the provision amending , the provision amending (limited to the part changing "securities companies, etc." to "financial instruments business operators, etc."), the provision amending , the provision amending , the provision amending , the provision amending (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in and the part changing "" to "" in ), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (excluding the part concerning ), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests" and "" to "" in , the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in , the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (including its heading), the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending , the provision amending (limited to the part changing "" to "" and the part changing "" to "" in ), the provision amending (limited to the part concerning , the part concerning (excluding the part concerning ) and the part concerning ), the provision amending , the provision amending (excluding the part changing "December 31, 2007" to "December 31, 2008" in , the part changing "" to "" and adding "(excluding specified stock investment trusts prescribed in )" after "securities investment trusts for shares and similar interests", and the part changing "" to "the items of " in , renumbering as , renumbering as , adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in and renumbering as , and adding one item after ), the provision amending (excluding the part concerning , the part changing "deposited for custody in that account" to "entered or recorded in the book-entry transfer account register for that account, or deposited for custody in that account" and "deposit for custody or" to "entry or record in the book-entry transfer account register or deposit for custody, or" in , and the part changing "deposit for custody of listed shares, etc." to "entry or record in the book-entry transfer account register or deposit for custody of listed shares, etc.", "that deposit for custody" to "that entry or record or deposit for custody", "deposit for custody in" to "entry or record or deposit for custody in" and "deposit for custody at" to "entry or record in the book-entry transfer account register or deposit for custody at" in ), the provision amending (excluding the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009" in ), the provision amending (excluding the part changing "" to "the items of " in , renumbering as , renumbering as , adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in and renumbering as , and adding one item after ), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending the row for in the table in , the provision amending the row for in the table in , the provision amending , the provision amending , the provision amending , the provision amending and , the provision amending and the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of Articles 85 and of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision amending through the Reform of Securities Settlement Systems, etc. (excluding the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in (Dividend Income); the same applies hereinafter in )', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'"), the provision amending (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in (Dividend Income)', the phrase 'Trust Act' in is deemed to be replaced with 'Act on Charitable Trust', and the phrase '' is deemed to be replaced with ''"), the provision amending and the provision adding the following as the second sentence of ;

中の改正規定(「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「(に規定する剰余金の配当を除く。)」を加える部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「証券業者」を「金融商品取引業者」に改める部分に限る。)、の改正規定(「振替国債」の下に「及び振替地方債」を加える部分を除く。)、の改正規定、の改正規定(「証券業者等」を「金融商品取引業者等」に改める部分に限る。)、の改正規定、ロの改正規定、の改正規定、の改正規定(中「配当等で」を「剰余金の配当で」に改める部分及び中「」を「」に改める部分を除く。)、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、の改正規定(に係る部分を除く。)、の改正規定(中「受益証券」を「受益権」に、「」を「」に改める部分、中「受益証券(」を「受益権(」に、「受益証券に」を「受益権に」に改める部分、に係る部分及びに係る部分に限る。)、の改正規定、の改正規定、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、(見出しを含む。)の改正規定、の改正規定(「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)、の改正規定、の改正規定(中「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(に係る部分、に係る部分(に係る部分を除く。)及びに係る部分に限る。)、の改正規定、の改正規定(中「平成十九年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「」を「」に改め、「株式等証券投資信託」の下に「(に規定する特定株式投資信託を除く。)」を加える部分並びに中「」を「各号」に改め、をとし、をとし、中「譲渡」の下に「その他これに類する上場株式等の譲渡として政令で定めるもの」を加え、をとし、の次に一号を加える部分を除く。)、の改正規定(に係る部分、中「その口座に保管の委託」を「その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託」に、「保管の委託又は」を「振替口座簿への記載若しくは記録若しくは保管の委託又は」に改める部分及び中「上場株式等の保管の委託」を「上場株式等の振替口座簿への記載若しくは記録又は保管の委託」に、「当該保管の委託」を「当該記載若しくは記録又は保管の委託」に、「に保管の委託」を「に記載若しくは記録又は保管の委託」に、「おいて保管の委託」を「おいて振替口座簿への記載若しくは記録又は保管の委託」に改める部分を除く。)、の改正規定(に係る部分及びに係る部分を除く。)、の改正規定、の改正規定、の改正規定(中「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)、の改正規定(中「」を「各号」に改め、をとし、をとし、中「譲渡」の下に「その他これに類する特定上場株式等の譲渡として政令で定めるもの」を加え、をとし、の次に一号を加える部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定、イの改正規定、ロ(2)の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、ホの改正規定、の改正規定、の改正規定、の表の項の改正規定、の表の項の改正規定、の改正規定、の改正規定、の改正規定、及びの改正規定、の改正規定並びにの改正規定(「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)並びに附則第八十五条及びの規定並びに中証券決済制度等のの改正規定(「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当((配当所得)に規定する剰余金の配当をいう。以下において同じ。)の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分を除く。)、の改正規定(「「又は収益の分配」」を「「、収益の分配又は(配当所得)に規定する剰余金の配当」と、中「信託法」とあるのは「公益信託ニ関スル法律」と、「」とあるのは「」」に改める部分を除く。)、の改正規定及びに後段として次のように加える改正規定

Omitted

略

in , the provision amending (excluding the part changing "securities companies" to "financial instruments business operators"), the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending and the provision amending , and the provisions of Article 73 of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision adding the following as the second sentence of through the Reform of Securities Settlement Systems, etc. and the provision adding the following as the second sentence of : the date on which the comes into effect;

中の改正規定(「証券業者」を「金融商品取引業者」に改める部分を除く。)、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定及びの改正規定並びに附則第七十三条の規定並びに中証券決済制度等のに後段として次のように加える改正規定及びに後段として次のように加える改正規定 の施行の日

in , the provision amending (limited to the part adding one item after ), the provision amending (limited to the part adding one item after ) and the provision amending (limited to the part adding one item after ), and the provisions of Article 67, paragraph (3), Article 90, paragraph (5) and Article 114, paragraph (5) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定(の次に一号を加える部分に限る。)、の改正規定(の次に一号を加える部分に限る。)及びの改正規定(の次に一号を加える部分に限る。)並びに附則第六十七条第三項、第九十条第五項及び第百十四条第五項の規定 の施行の日

in , the provision amending , the provision amending , the provision amending and the provision amending , and the provisions of Article 70, paragraph (4), Article 93, paragraph (4) and Article 117, paragraph (4) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、イの改正規定、の改正規定及びの改正規定並びに附則第七十条第四項、第九十三条第四項及び第百十七条第四項の規定 の施行の日

in , the provision amending and the provision amending , and the provisions of Article 70, paragraph (7), Article 93, paragraph (10) and Article 117, paragraph (10) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定及びの改正規定並びに附則第七十条第七項、第九十三条第十項及び第百十七条第十項の規定 の施行の日

in , the provision amending (excluding the part concerning ), the provision amending (limited to the part concerning , the part renumbering as and moving down by one item each, the part renumbering as , renumbering as and moving down by one item each, the part renumbering as , renumbering as and adding one item after , and the part concerning ), the provision amending , the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008" and the part adding ", those by lease transactions without transfer of ownership" after "those by exchange"), the provision amending and and (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" in the row for in the table in ), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part concerning , the part renumbering as and moving down by one item each, the part renumbering as , renumbering as , moving down by one item each and adding one item after , and the part concerning and ), the provision amending , the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending , and , the provision amending (limited to the part changing "" to ""), the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008" in ), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending and , the provision amending , the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending , and , the provision amending (limited to the part changing "" to ""), the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008" in ), the provision amending (limited to the part changing "" to "") and the provision amending the table in , and the provisions of Article 74, paragraphs (1), (6) and (12), Article 97, paragraphs (4) and (6), Article 120, paragraphs (4) and (6) and of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定(に係る部分を除く。)、の改正規定(に係る部分、をとし、を一号ずつ繰り下げる部分、をとし、をとし、を一号ずつ繰り下げる部分、をとし、をとし、の次に一号を加える部分及びに係る部分に限る。)、の改正規定、の改正規定(「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分を除く。)、及び並びにの改正規定(「」を「」に改める部分に限る。)、の改正規定(の表の項中「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(に係る部分、をとし、を一号ずつ繰り下げる部分、をとし、をとし、を一号ずつ繰り下げ、の次に一号を加える部分並びに及びに係る部分に限る。)、の改正規定、の改正規定(「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、、及びの改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定(「」を「」に改める部分に限る。)、及びの改正規定、の改正規定、の改正規定(「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、、及びの改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、の改正規定(「」を「」に改める部分に限る。)並びにの表の改正規定並びに附則第七十四条第一項、第六項及び第十二項、第九十七条第四項及び第六項、第百二十条第四項及び第六項並びにの規定 の施行の日

in , the provision amending , the provision amending (limited to the part changing "Independent Administrative Institution National Museum" to "Independent Administrative Institution National Institutes for Cultural Heritage") and the provision amending , and the provisions of Article 74, paragraph (4), Article 80, Article 97, paragraph (2) and Article 120, paragraph (2) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定(「独立行政法人国立博物館」を「独立行政法人国立文化財機構」に改める部分に限る。)及びの改正規定並びに附則第七十四条第四項、第八十条、第九十七条第二項及び第百二十条第二項の規定 の施行の日

in , the provision amending and the provisions of Article 132, paragraph (8) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定及び附則第百三十二条第八項の規定 の施行の日

the provisions of Article 132, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the comes into effect.

附則第百三十二条第六項及び第七項の規定 の施行の日

Supplementary Provisions, Article 57Transitional Measures Concerning Application of the Act on Special Measures Concerning Taxation to Trustees, etc. of Trusts Subject to Corporate Taxation

第五十七条(法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置)

The provisions of Article 2-2 of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) apply to a trust subject to corporate taxation prescribed in that takes effect on or after the effective date of the Trust Act (for one that falls under a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including one that falls under a new-law trust).

の規定による改正後の租税特別措置法(以下附則第百三十三条までにおいて「新租税特別措置法」という。)の規定は、信託法施行日以後に効力が生ずるに規定する法人課税信託(遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。)について適用する。

Supplementary Provisions, Article 58Principle of the Transitional Measures Concerning Special Provisions on Income Tax Following the Partial Amendment of the Act on Special Measures Concerning Taxation

第五十八条(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 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章の規定は、別段の定めがあるものを除くほか、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 59Transitional Measures Concerning Special Provisions for Payment Reports on Interest Income, etc. Paid to Domestic Corporations, etc.

第五十九条(内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置)

The provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that are to be paid on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in prior to the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) that are to be paid before the effective date of the Trust Act.

の規定は、信託法施行日以後に支払うべきに規定する利子等又は配当等について適用し、信託法施行日前に支払うべきの規定による改正前の租税特別措置法(以下附則第百三十三条までにおいて「旧租税特別措置法」という。)に規定する利子等又は配当等については、なお従前の例による。

Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.

第六十条(振替国債等の利子の課税の特例に関する経過措置)

The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning book-entry local government bonds prescribed in ) apply to interest on book-entry local government bonds prescribed in that a nonresident or foreign corporation prescribed in is to receive on or after January 1, 2008.

(に規定する振替地方債に係る部分に限る。)の規定は、に規定する非居住者又は外国法人が平成二十年一月一日以後に支払を受けるべきに規定する振替地方債の利子について適用する。

Supplementary Provisions, Article 61Transitional Measures Concerning Separate Taxation, etc. of Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan

第六十一条(国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置)

The provisions of Article 8-3 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign investment trusts, etc. prescribed in for which the delivery prescribed in is to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends and similar income on foreign investment trusts, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which the delivery prescribed in is to be received before the effective date of the Trust Act.

の規定は、信託法施行日以後にに規定する交付を受けるべきに規定する国外投資信託等の配当等について適用し、信託法施行日前にに規定する交付を受けるべきに規定する国外投資信託等の配当等については、なお従前の例による。

Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Dividend Tax Credit

第六十二条(配当控除の特例に関する経過措置)

The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to the case where an individual comes to have dividend income prescribed in on or after the effective date of the Trust Act, and the provisions then in force continue to govern the case where an individual came to have dividend income prescribed in of the Former Act on Special Measures Concerning Taxation before the effective date of the Trust Act.

の規定は、個人が信託法施行日以後にに規定する配当所得を有することとなる場合について適用し、個人が信託法施行日前にに規定する配当所得を有することとなった場合については、なお従前の例による。

Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc.

第六十三条(特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置)

The provisions of Article 9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that a corporation listed in any of the items of is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that a corporation listed in any of the items of of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.

の規定は、各号に掲げる法人が信託法施行日以後に支払を受けるべきに規定する利子等又は配当等について適用し、各号に掲げる法人が信託法施行日前に支払を受けるべきに規定する利子等又は配当等については、なお従前の例による。

The provisions of Article 9-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that a domestic trust company prescribed in is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that a trust company that is a domestic corporation prescribed in of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.

の規定は、に規定する内国信託会社が信託法施行日以後に支払を受けるべきに規定する利子等又は配当等について適用し、に規定する内国法人である信託会社が信託法施行日前に支払を受けるべきに規定する利子等又は配当等については、なお従前の例による。

The provisions of Article 9-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that a Trust Corporation prescribed in of a specified-purpose trust prescribed in is to receive on or after the effective date of the Trust Act.

の規定は、に規定する特定目的信託のに規定する受託法人が信託法施行日以後に支払を受けるべきに規定する利子等又は配当等について適用する。

The provisions of Article 9-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to specified domestic source income prescribed in that a Trust Corporation prescribed in of a specified-purpose trust prescribed in is to receive on or after the effective date of the Trust Act.

の規定は、に規定する特定目的信託のに規定する受託法人が信託法施行日以後に支払を受けるべきに規定する特定国内源泉所得について適用する。

Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts

第六十四条(外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置)

The provisions of Article 9-5-2 of the New Act on Special Measures Concerning Taxation apply to distributions of profits of a foreign special purpose trust prescribed in (limited to those pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) or distributions of proceeds of a foreign special investment trust (limited to those pertaining to a specified investment trust prescribed in Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) which a nonresident or a foreign corporation is to receive on or after the effective date of the Trust Act.

の規定は、非居住者又は外国法人が信託法施行日以後に支払を受けるべきに規定する外国特定目的信託の利益の分配(信託法施行日以後に効力が生ずるに規定する特定目的信託(新法信託を含む。)に係るものに限る。)又は外国特定投資信託の収益の分配(信託法施行日以後に効力が生ずるに規定する特定投資信託(新法信託を含む。)に係るものに限る。)について適用する。

Supplementary Provisions, Article 65Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第六十五条(エネルギー需給構造改革推進設備を取得した場合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 a contract for the lease of equipment for promoting reform of the energy supply and demand structure prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.

個人が平成二十年四月一日前に締結したに規定するエネルギー需給構造改革推進設備の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 66Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Enterprise Acquires Machinery, etc.

第六十六条(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)

With regard to a contract for the lease of depreciable assets listed in the items of of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.

個人が平成二十年四月一日前に締結した各号に掲げる減価償却資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 67Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.

第六十七条(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 pertaining to ) apply to tools, furniture and fixtures specified in that an individual acquires, manufactures or leases on or after the Effective Date, and with regard to tools, furniture and fixtures specified in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.

(に係る部分に限る。)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に定める器具及び備品について適用し、個人が施行日前に取得若しくは製作又は賃借をしたに定める器具及び備品については、なお従前の例による。

With regard to machinery and equipment specified in and of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に取得若しくは製作又は賃借をした及びに定める機械及び装置については、なお従前の例による。

The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to machinery and equipment specified in that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xi) 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十一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定める機械及び装置について適用する。

The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、個人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結したに規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 68Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.

第六十八条(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 (limited to the part pertaining to ) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、個人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結したに規定する経営革新設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 69Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.

第六十九条(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)

With regard to a contract for the lease of information infrastructure enhancement equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.

個人が平成二十年四月一日前に締結したに規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 70Transitional Measures Concerning Depreciation by Individuals

第七十条(個人の減価償却に関する経過措置)

The provisions of Article 11, paragraph (1), Article 11-2, paragraph (1), Article 11-3, paragraph (1), Article 11-4, paragraph (1), Article 11-5, paragraph (1), Article 12, paragraph (1), Article 12-2, paragraph (1), Article 12-3, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 14-2, paragraph (1) and Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in those provisions that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of depreciable assets prescribed in , , , , , , , , , , and of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.

、、、、、、、、、、、及び第十五条第一項(これらの規定に規定する所有権移転外リース取引に係る部分に限る。)の規定は、個人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した、、、、、、、、、、及びに規定する減価償却資産の賃借に係る契約については、なお従前の例による。

With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the comes into effect, the phrase "the following items" in is deemed to be replaced with "the items of before the amendment by the provisions of (referred to as the "Former Act on Special Measures Concerning Taxation" in )"; the phrase "from the date on which the comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the comes into effect"; the phrase "" is deemed to be replaced with ""; and the phrase "20 percent (or 30 percent if that equipment for business innovation is specified equipment for business innovation prescribed in or is included in a plan listed in or )" is deemed to be replaced with "24 percent (or 30 percent if that equipment for business innovation is included in a plan listed in or of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in )".

の施行の日の前日までの間におけるの規定の適用については、中「次の各号」とあるのは「の規定による改正前の租税特別措置法(以下において「旧租税特別措置法」という。)各号」と、「の施行の日から平成二十一年三月三十一日まで」とあるのは「の施行の日の前日まで」と、「」とあるのは「」と、「百分の二十(当該事業革新設備が、に規定する特定事業革新設備である場合又は若しくはに掲げる計画に記載されたものである場合には、百分の三十)」とあるのは「百分の二十四(当該事業革新設備が、又はに掲げる計画に記載されたものである場合には百分の三十とし、に掲げる計画に記載されたものである場合には百分の四十とする。)」とする。

The provisions of Article 11-4, 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. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to 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, the provisions then in force continue to govern.

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 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

の規定は、個人が附則第一条第十二号に定める日以後に取得等をするに規定する集積産業用資産について適用する。

With regard to commercial facilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に取得等をしたに規定する商業施設等については、なお従前の例による。

With regard to 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, the provisions then in force continue to govern.

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 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before that date, the provisions then in force continue to govern.

の規定は、個人が附則第一条第十三号に定める日以後に取得等をするに規定する再商品化設備等について適用し、個人が同日前に取得等をした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 a contract for the lease of recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.

個人が平成二十年四月一日前に締結したに規定する再商品化設備等の賃借に係る契約については、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 industrial machinery, etc. prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後に取得等をするに規定する工業用機械等について適用し、個人が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後に取得又は製作をするに規定する医療用機器等について適用し、個人が施行日前に取得又は製作をしたに規定する医療用機器等については、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 that an individual acquired or constructed before the Effective Date, the provisions of (limited to the part pertaining to ) remain in force. In this case, in , the phrase "with regard to ... , , or" is deemed to be replaced with "with regard to ... the provisions of , or the provisions of Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as the "2007 New Act"), or of the Act on Special Measures Concerning Taxation before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")"; the phrase "for ... , , or" is deemed to be replaced with "for ... the provisions of , or the provisions of or of the 2007 New Act, or of the 2007 Former Act"; and in , the phrase "" is deemed to be replaced with " of the 2007 New Act".

個人が施行日前に取得又は建設をした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「ついて、、又は」とあるのは「ついての規定又はの規定による改正後の租税特別措置法(以下「平成十九年新法」という。)若しくはの規定若しくは所得税法等の一部を改正する法律(平成十九年法律第六号)附則第七十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「平成十九年旧法」という。)」と、「つき、、又は」とあるのは「つきの規定又は若しくはの規定若しくは平成十九年旧法」と、中「」とあるのは「」とする。

With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or " is deemed to be replaced with "or , or before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 70, paragraph (11) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).

前項の規定の適用がある場合における(において準用する場合を含む。)の規定の適用については、中「又は」とあるのは「若しくはの規定又は所得税法等の一部を改正する法律(平成十九年法律第六号)附則第七十条第十一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、中「又は」とあるのは「若しくは」と、「又は」とあるのは「若しくは」とする。

With regard to a contract for the lease of equipment for persons with disabilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.

個人が平成二十年四月一日前に締結したに規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。

With regard to the depreciable assets specified in the items of of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in those items who received the certification prescribed in for a farm management improvement plan prescribed in before the Effective Date, the provisions of remain in force. In this case, in , the phrase "" is deemed to be replaced with "Article 13, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as the "2007 New Act")"; the phrase "the phrase '' is deemed to be replaced with ''" is deemed to be replaced with "the phrase 'of ' is deemed to be replaced with 'of before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")'"; the phrase "the main clause of " is deemed to be replaced with "the main clause of of the 2007 Former Act"; the phrase "the phrase '' is deemed to be replaced with ''" is deemed to be replaced with "the phrase ' or ' is deemed to be replaced with 'the provisions of of the 2007 Former Act, or Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of '"; and in , the phrase "" is deemed to be replaced with " of the 2007 New Act", and the phrase "" is deemed to be replaced with " of the 2007 New Act".

に規定する農業経営改善計画につきに規定する認定を施行日前に受けた各号の個人の有する当該各号に定める減価償却資産については、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「の規定による改正後の租税特別措置法(以下「平成十九年新法」という。)」と、「「」とあるのは「」」とあるのは「「の」とあるのは「所得税法等の一部を改正する法律(平成十九年法律第六号)附則第七十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「平成十九年旧法」という。)の」」と、「本文」とあるのは「本文」と、「「」とあるのは「」」とあるのは「「又は」とあるのは「の規定による改正後の若しくは」」と、中「」とあるのは「」と、「」とあるのは「」とする。

With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or " is deemed to be replaced with "or , or before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).

前項の規定の適用がある場合における(において準用する場合を含む。)の規定の適用については、中「又は」とあるのは「若しくはの規定又は所得税法等の一部を改正する法律(平成十九年法律第六号)附則第七十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、中「又は」とあるのは「若しくは」と、「又は」とあるのは「若しくは」とする。

With regard to a contract for the lease of good-quality rental housing in a central urban area prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.

個人が平成二十年四月一日前に締結したに規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。

The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to good-quality rental housing for the elderly 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高齢者向け優良賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly 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高齢者向け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 improved good-quality rental housing prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に取得又は建設をしたに規定する改良優良賃貸住宅については、なお従前の例による。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Fees

第七十一条(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 ) apply to social insurance medical care prescribed in provided on or after the Effective Date, and with regard to social insurance medical care prescribed in of the Former Act on Special Measures Concerning Taxation provided before the Effective Date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、施行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、施行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 72Transitional Measures Concerning Special Provisions on Taxation on Subsidies for Business Conversion or Discontinuance, etc.

第七十二条(転廃業助成金等に係る課税の特例に関する経過措置)

The provisions of Article 28-3 of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.

の規定は、個人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結したに規定する資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation on Asset-Building Benefits, etc. Received by Workers

第七十三条(勤労者が受ける財産形成給付金等に係る課税の特例に関する経過措置)

With regard to asset-building savings utilization benefits prescribed in prior to the amendment by , in the case where the provisions then in force continue to govern pursuant to the provisions of , that are paid by an employer prescribed in , the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "Workers' Property Accumulation Promotion Act" in is deemed to be replaced with "Workers' Property Accumulation Promotion Act prior to the amendment by , which the provisions then in force continue to govern pursuant to the provisions of ".

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に規定する事業主から支払を受けるに規定する財産形成貯蓄活用給付金については、の規定は、なおその効力を有する。この場合において、中「勤労者財産形成促進法」とあるのは、「の規定によりなお従前の例によることとされるの規定による改正前の勤労者財産形成促進法」とする。

Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第七十四条(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 (vi) of the New Act on Special Measures Concerning Taxation apply to a transfer that falls 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 carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.

の規定は、個人が附則第一条第十四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 32, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer of shares, etc. prescribed in that an individual carries out on or after the effective date of the Trust Act, and with regard to a transfer of shares or beneficial interests prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.

の規定は、個人が信託法施行日以後に行うに規定する株式等の譲渡について適用し、個人が信託法施行日前に行ったに規定する株式又は受益権の譲渡については、なお従前の例による。

The provisions of Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.

の規定は、個人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結したに規定する代替資産の賃借に係る契約については、なお従前の例による。

The provisions of Article 34, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.

の規定は、個人が附則第一条第十五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, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in that an individual carries out on or after January 1, 2008, and with regard to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.

の規定は、個人が平成二十年一月一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 (xi) 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 carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.

の規定は、個人が附則第一条第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。

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 that an individual carries out on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.

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。

With regard to a transfer of transferred assets prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to ) that an individual carried out before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に行った(において準用する場合を含む。)に規定する譲渡資産の譲渡については、なお従前の例による。

With regard to a transfer of transferred assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual who has made an acquisition of replacement assets prescribed in during the period from January 1, 2006 to the day before the Effective Date carries out during the period from the Effective Date to December 31 of the year following the year that includes the date of that acquisition, the provisions of through of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in , the phrase "those whose holding period prescribed in exceeds 10 years" is deemed to be replaced with "those whose holding period prescribed in Article 31, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as the "2007 New Act") exceeds 10 years", the phrase ", " is deemed to be replaced with ", of the 2007 New Act", the phrase ", " is deemed to be replaced with " of the 2007 New Act, ", the phrase ", " is deemed to be replaced with ", of the 2007 New Act", and the phrase "" in is deemed to be replaced with " of the 2007 New Act"; in of the Former Act on Special Measures Concerning Taxation, the phrase "" is deemed to be replaced with " of the 2007 New Act"; in of the Former Act on Special Measures Concerning Taxation, the phrase "" is deemed to be replaced with " of the 2007 New Act", the phrase "" is deemed to be replaced with " before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act", and the phrase "" is deemed to be replaced with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in of the Former Act on Special Measures Concerning Taxation, the phrase " (" is deemed to be replaced with " before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act") (", the phrase "of " is deemed to be replaced with "of of the 2007 Former Act", and the phrase "in " is deemed to be replaced with "in of the 2007 Former Act"; and in of the Former Act on Special Measures Concerning Taxation, the phrase "" is deemed to be replaced with " of the 2007 Former Act", and the phrase "" is deemed to be replaced with " of the 2007 New Act".

個人が平成十八年一月一日から施行日の前日までの間にに規定する買換資産の取得をし、かつ、施行日から当該取得の日の属する年の翌年十二月三十一日までの間に行うに規定する譲渡資産の譲渡については、からまでの規定は、なおその効力を有する。この場合において、中「に規定する所有期間が十年を超えるもの」とあるのは「の規定による改正後の租税特別措置法(以下「平成十九年新法」という。)に規定する所有期間が十年を超えるもの」と、「、」とあるのは「、」と、「、」とあるのは「、」と、「、」とあるのは「、」と、中「」とあるのは「」と、中「」とあるのは「」と、中「」とあるのは「」と、「」とあるのは「所得税法等の一部を改正する法律(平成十九年法律第六号)附則第七十四条第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、「」とあるのは「」と、中「(」とあるのは「所得税法等の一部を改正する法律(平成十九年法律第六号)附則第七十四条第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租税特別措置法(以下「平成十九年旧法」という。)(」と、「の」とあるのは「の」と、「に」とあるのは「に」と、中「」とあるのは「」と、「」とあるのは「」とする。

With regard to the application of the provisions of Article 31-2, Article 31-3, Article 34, Article 34-2, Article 35, Article 36-2, Article 37-5, Article 37-6, Article 41, Article 41-5 and Article 41-5-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, the phrase "又は第三十七条の九の二" (or ) is deemed to be replaced with "若しくは第三十七条の九の二" (or , joining a smaller group of alternatives), and the phrase "the provisions" is deemed to be replaced with "the provisions, or the provisions of or before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the '2007 Former Act')"; in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of ... through ..." is deemed to be replaced with "the provisions of ... through ..., or the provisions of or of the 2007 Former Act"; in Article 34, paragraph (1) and Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or " is deemed to be replaced with "or , or the provisions of or of the 2007 Former Act"; in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "この項又は" (this paragraph or) is deemed to be replaced with "この項若しくは" (this paragraph or, joining a smaller group of alternatives), and the phrase "the provisions of " is deemed to be replaced with "the provisions of , or the provisions of or of the 2007 Former Act"; in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or " is deemed to be replaced with "or , or the provisions of or of the 2007 Former Act"; in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of " is deemed to be replaced with "the provisions of , or the provisions of or of the 2007 Former Act"; in Article 37-6, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation, the phrase "or " is deemed to be replaced with "or , or the provisions of or of the 2007 Former Act"; in Article 41, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of " is deemed to be replaced with "the provisions of , or the provisions of or of the 2007 Former Act"; in , the word "又は" (or) before "" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "transferred assets" is deemed to be replaced with "transferred assets, or transferred assets prescribed in of the 2007 Former Act", and the phrase "or " is deemed to be replaced with "or , or the provisions of or of the 2007 Former Act"; and in Article 41-5, paragraph (7), item (i) and Article 41-5-2, paragraph (7), item (i) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of " is deemed to be replaced with "the provisions of , or the provisions of or of the 2007 Former Act".

前項の規定の適用がある場合における、、、、、、、、、及びの規定の適用については、中「又は」とあるのは「若しくは」と、「の規定」とあるのは「の規定又は所得税法等の一部を改正する法律(平成十九年法律第六号)附則第七十四条第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租税特別措置法(以下「平成十九年旧法」という。)若しくはの規定」と、中「までの規定」とあるのは「までの規定若しくは若しくはの規定」と、及び中「又はの規定」とあるのは「若しくはの規定又は若しくはの規定」と、中「又は」とあるのは「若しくは」と、「の規定」とあるのは「の規定又は若しくはの規定」と、中「又はの規定」とあるのは「若しくはの規定又は若しくはの規定」と、中「の規定」とあるのは「の規定若しくは若しくはの規定」と、中「又はの規定」とあるのは「若しくはの規定又は若しくはの規定」と、中「の規定」とあるのは「の規定若しくは若しくはの規定」と、中「又は」とあるのは「若しくは」と、「譲渡資産」とあるのは「譲渡資産又はに規定する譲渡資産」と、「又はの規定」とあるのは「若しくはの規定又は若しくはの規定」と、及び中「の規定」とあるのは「の規定若しくは若しくはの規定」とする。

With regard to an exchange prescribed in of the Former Act on Special Measures Concerning Taxation of assets transferred by exchange prescribed in that an individual carried out before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に行ったに規定する交換譲渡資産のに規定する交換については、なお従前の例による。

The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to a transfer of assets listed in the left-hand column of of the table in that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.

(の表のに係る部分に限る。)の規定は、個人が附則第一条第十四号に定める日以後に行うの表のの上欄に掲げる資産の譲渡について適用する。

The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、個人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結したに規定する買換資産の賃借に係る契約については、なお従前の例による。

The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、個人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結したに規定する買換資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.

第七十五条(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, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to income from a transfer referred to in of shares, etc. prescribed in that an individual carries out on or after the effective date of the Trust Act, and with regard to income from a transfer referred to in of shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.

の規定は、個人が信託法施行日以後に行うに規定する株式等のの譲渡による所得について適用し、個人が信託法施行日前に行ったに規定する株式等のの譲渡による所得については、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (excluding the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a merger prescribed in , where that merger takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in , where that merger took place before that date, the provisions then in force continue to govern.

(において準用する場合を含む。)の規定(信託の併合に係る部分を除く。)は、個人がに規定する合併により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が平成十九年五月一日以後であるものについて適用し、個人が(において準用する場合を含む。)に規定する合併により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が同日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (limited to the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a merger prescribed in , where that merger takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in , where that merger took place before the effective date of the Trust Act, the provisions then in force continue to govern.

(において準用する場合を含む。)の規定(信託の併合に係る部分に限る。)は、個人がに規定する合併により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日以後であるものについて適用し、個人が(において準用する場合を含む。)に規定する合併により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (excluding the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a split prescribed in , where that split takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in , where that split took place before that date, the provisions then in force continue to govern.

(において準用する場合を含む。)の規定(信託の分割に係る部分を除く。)は、個人がに規定する分割により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が平成十九年五月一日以後であるものについて適用し、個人が(において準用する場合を含む。)に規定する分割により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が同日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (limited to the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a split prescribed in , where that split takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in , where that split took place before the effective date of the Trust Act, the provisions then in force continue to govern.

(において準用する場合を含む。)の規定(信託の分割に係る部分に限る。)は、個人がに規定する分割により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日以後であるものについて適用し、個人が(において準用する場合を含む。)に規定する分割により交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that an individual receives through a refund of capital prescribed in , where that refund of capital takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of capital prescribed in , where that refund of capital took place before the effective date of the Trust Act, the provisions then in force continue to govern.

(において準用する場合を含む。)の規定は、個人がに規定する資本の払戻しにより交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日以後であるものについて適用し、個人が(において準用する場合を含む。)に規定する資本の払戻しにより交付を受けるに規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日前であるものについては、なお従前の例による。

The provisions of Article 37-10, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in , and with regard to the termination or partial cancellation, before the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

の規定は、信託法施行日以後のに規定する株式等証券投資信託等の終了又は一部の解約について適用し、信託法施行日前のに規定する株式等証券投資信託等の終了又は一部の解約については、なお従前の例による。

The provisions of Article 37-10, paragraph (4), item (ii) of the New Act on Special Measures Concerning Taxation apply to trust splits prescribed in made on or after the effective date of the Trust Act.

の規定は、信託法施行日以後のに規定する信託の分割について適用する。

Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.

第七十六条(合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置)

The provisions of Article 37-14-2, paragraphs (1) through (3) and (7) of the New Act on Special Measures Concerning Taxation apply to the case where a specified merger, specified company split by split-off or specified share exchange prescribed in takes place on or after May 1, 2007.

及びの規定は、平成十九年五月一日以後にに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用する。

The provisions of Article 37-14-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the case where an act prescribed in is carried out on or after May 1, 2007 with regard to shares of a domestic business-managing parent corporation prescribed in .

の規定は、平成十九年五月一日以後にに規定する国内事業管理親法人株式につきに規定する行為が行われる場合について適用する。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.

第七十七条(特定の合併等が行われた場合の株主等の課税の特例に関する経過措置)

The provisions of Article 37-14-3, paragraphs (1) through (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the case where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in takes place on or after October 1, 2007.

及びの規定は、平成十九年十月一日以後にに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用する。

Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions for Payment Reports, etc. on Consideration for Transfer of Shares, etc.

第七十八条(株式等の譲渡の対価に係る支払調書等の特例に関する経過措置)

The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records prescribed in that are submitted on or after January 1, 2008.

の規定は、平成二十年一月一日以後に提出するに規定する調書について適用する。

Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property

第七十九条(相続財産に係る譲渡所得の課税の特例に関する経過措置)

The provisions of Article 39, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax that an individual who has received the application of the provisions of is to pay as a result of having filed the amended return referred to in , or of a reassessment having been made, on or after the Effective Date.

の規定は、の規定の適用を受けた個人が施行日以後にの修正申告書を提出したこと又は更正があったことにより納付すべき所得税について適用する。

Supplementary Provisions, Article 80Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Transfer of Important Cultural Properties, etc. to the State, etc.

第八十条(国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置)

The provisions of Article 40-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.

の規定は、個人が附則第一条第十五号に定める日以後に行うに規定する資産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資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents

第八十一条(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, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in for a business year, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in and the taxable retained amount prescribed in pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in and the taxable retained amount prescribed in pertaining to that amount of applicable retained income, the provisions then in force continue to govern.

、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, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in , as applied pursuant to the provisions of , for a business year, ending on or after the effective date of the Trust Act, of the trustee of a foreign trust prescribed in pertaining to that foreign trust, and the taxable retained amount prescribed in pertaining to that amount of applicable retained income.

及びの規定は、に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係るの規定により適用され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する。

Supplementary Provisions, Article 82Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents

第八十二条(居住者の特定外国信託に係る所得の課税の特例に関する経過措置)

With regard to the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in of a specified foreign trust prescribed in that ended before the effective date of the Trust Act, and the taxable retained amount prescribed in pertaining to that amount of applicable retained income, the provisions then in force continue to govern.

に規定する特定外国信託の信託法施行日前に終了したに規定する計算期間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。

Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc.

第八十三条(特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置)

The provisions of Article 40-10 of the New Act on Special Measures Concerning Taxation apply to the case where a specified relationship prescribed in arises on or after October 1, 2007.

の規定は、平成十九年十月一日以後にに規定する特定関係が生ずる場合について適用する。

Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Members, etc.

第八十四条(特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置)

The provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified beneficiaries prescribed in ) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act) and to trusts pertaining to a succession by an individual, on or after the effective date of the Trust Act, to the position of a beneficiary prescribed in of a trust (for a trust that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding a new-law trust; hereinafter referred to as an "old trust" in this Article), the position of the person specified in each item of prior to the amendment by , according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case of succeeding to that position, through inheritance (including a bequest to an heir), from a person who had been a former beneficiary since before the effective date of the Trust Act (including, for an old trust created by will, a person who had been a former beneficiary since the time it took effect); the same applies in the following paragraph).

(に規定する特定受益者に係る部分に限る。)の規定は、信託法施行日以後に効力が生ずる信託(遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。)及び信託法施行日以後に信託のに規定する受益者たる地位(信託法施行日前に効力が生じた信託(遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。)にあっては、の規定による改正前の各号に掲げる場合の区分に応じ当該各号に定める者(以下この条において「旧受益者」という。)たる地位)の承継を受ける個人の当該承継(相続(相続人に対する遺贈を含む。)により信託法施行日前から旧受益者であった者(遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。)からその地位の承継を受ける場合のその承継を除く。次項において同じ。)に係る信託について適用する。

In applying the provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of a former beneficiary of an old trust, the phrase "a beneficiary prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in is deemed to be replaced with "a beneficiary (or, where no beneficiary has been specified or no beneficiary exists, the settlor of that trust".

旧信託の旧受益者たる地位の承継を受ける者についての規定を適用する場合には、中「所得税法第十三条第一項に規定する受益者(同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。」とあるのは、「受益者(受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。

Supplementary Provisions, Article 85Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.

第八十五条(償還差益等に係る分離課税等に関する経過措置)

The provisions of Article 41-12, paragraph (9), item (xi) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that are issued on or after the date specified in Article 1, item (viii) of the Supplementary Provisions.

の規定は、附則第一条第八号に定める日以後に発行されるに規定する特定短期公社債について適用する。

Supplementary Provisions, Article 86Special Provisions for Persons Who Filed a Final Return Using an Electronic Data Processing System and Departed from Japan before the Effective Date

第八十六条(施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例)

With regard to income tax for 2007 of a person who, before the date specified in Article 1, item (v) of the Supplementary Provisions, filed a final return for income tax for 2007 under the provisions of Article 127, paragraph (1) or (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (excluding a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) using the electronic data processing system prescribed in pursuant to the provisions of (limited to a person who transmitted the final return information prescribed in Article 41-19-3, paragraph (1) of the New Act on Special Measures Concerning Taxation together with the electronic certificate prescribed in , as specified by Order of the Ministry of Finance; referred to as a "person who filed electronically" in the following paragraph), the provisions of Article 41-19-3, paragraph (2) of the New Act on Special Measures Concerning Taxation do not apply. In this case, the amount to be deducted pursuant to the provisions of is to be limited to the amount of income tax transmitted as that final return information.

平成十九年分の所得税につき附則第一条第五号の規定によりに規定する電子情報処理組織を使用して所得税法第百二十七条第一項又は第二項(同法第百六十六条において準用する場合を含む。)の規定による確定申告書(当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を除く。)の提出を行った者(財務省令で定めるところによりに規定する確定申告情報とに規定する電子証明書とを併せて送信したものに限る。次項において「電子申告を行った者」という。)の平成十九年分の所得税については、の規定は、適用しない。この場合において、の規定により控除される金額は、当該確定申告情報として送信された所得税の額に限るものとする。

A person who filed electronically for income tax for 2007 may, where a change arises in matters transmitted as the final return information prescribed in the preceding paragraph as a result of the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within one year from the date specified in Article 1, item (v) of the Supplementary Provisions.

平成十九年分の所得税につき電子申告を行った者は、前項に規定する確定申告情報として送信された事項につき、の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、附則第一条第五号に定める日から一年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。

Special provisions on the matters to be stated in a written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes that is to be submitted when seeking the application of the provisions of the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.

前項の規定の適用を受けようとする場合に提出すべき国税通則法第二十三条第三項に規定する更正請求書の記載事項の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 87Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Following the Partial Amendment of the Act on Special Measures Concerning Taxation

第八十七条(租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則)

Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, beginning on or after the Effective Date, of a corporation (including an association or foundation without juridical personality prescribed in ; the same applies hereinafter) and 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 of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.

新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人(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 88Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired

第八十八条(エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置)

With regard to a contract for the lease of equipment, etc. for promoting reform of the energy supply and demand structure prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.

法人が平成二十年四月一日前に締結したに規定するエネルギー需給構造改革推進設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc., etc.

第八十九条(中小企業者等が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置)

With regard to a contract for the lease of depreciable assets listed in the items of of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.

法人が平成二十年四月一日前に締結した各号に掲げる減価償却資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 90Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.

第九十条(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 tools, furniture and fixtures specified in that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to tools, furniture and fixtures specified in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、法人が施行日以後に取得若しくは製作又は賃借をするに定める器具及び備品について適用し、法人が施行日前に取得若しくは製作又は賃借をしたに定める器具及び備品については、なお従前の例による。

The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large corporation prescribed in (hereinafter referred to as a "large corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that a large corporation subject to the new Act acquires or manufactures, or leases, on or after the Effective Date, and with regard to machinery and equipment and tools, furniture and fixtures specified in of the Former Act on Special Measures Concerning Taxation that a large corporation prescribed in acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.

(に規定する大規模法人(以下この項において「新法適用大規模法人」という。)に係る部分に限る。)の規定は、新法適用大規模法人が施行日以後に取得若しくは製作又は賃借をするに定める機械及び装置並びに器具及び備品について適用し、に規定する大規模法人が施行日前に取得若しくは製作又は賃借をしたに定める機械及び装置並びに器具及び備品については、なお従前の例による。

With regard to the application of the provisions of Article 42-7, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large corporation subject to the new Act prescribed in the preceding paragraph leases assets as prescribed in under a contract that it concludes during the period from the Effective Date to March 31, 2008, the phrase "a specified small and medium sized enterprise, etc." in is deemed to be replaced with "a specified small and medium sized enterprise, etc. (for a corporation listed in , excluding a large corporation prescribed in )", and the phrase "amount (for assets specified in that a large corporation prescribed in has leased, the amount calculated by multiplying the calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount".

前項に規定する新法適用大規模法人が施行日から平成二十年三月三十一日までの間に締結する契約によりに規定する賃借をする場合のの規定の適用については、中「特定中小企業者等が」とあるのは「特定中小企業者等(に掲げる法人にあつては、に規定する大規模法人を除く。)が」と、「金額(に規定する大規模法人が賃借をしたに定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額)」とあるのは「金額」とする。

With regard to machinery and equipment specified in and of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得若しくは製作又は賃借をした及びに定める機械及び装置については、なお従前の例による。

The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to machinery and equipment specified in that a corporation acquires or manufactures, or leases, on or after the date specified in Article 1, item (xi) 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十一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定める機械及び装置について適用する。

The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、法人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結したに規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 91Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.

第九十一条(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 (limited to the part pertaining to ) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.

(に係る部分に限る。)の規定は、法人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結したに規定する経営革新設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 92Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.

第九十二条(情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置)

With regard to a contract for the lease of information infrastructure enhancement equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.

法人が平成二十年四月一日前に締結したに規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 93Transitional Measures Concerning Depreciation by Corporations

第九十三条(法人の減価償却に関する経過措置)

The provisions of Article 43, paragraph (1), Article 43-2, paragraph (1), Article 43-3, paragraph (1), Article 44, paragraph (1), Article 44-2, paragraph (1), Article 44-3, paragraph (1), Article 44-4, paragraph (1), Article 44-5, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraphs (1) through (3), Article 46, paragraph (1), Article 46-2, paragraph (1), Article 46-3, paragraph (1), Article 47, paragraph (3), Article 47-2, paragraph (1) and Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a corporation concludes on or after April 1, 2008, and with regard to contracts for the lease of depreciable assets prescribed in , , , , , , , and , , , , and of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.

、、、、、、、、、、、、、、及び(これらの規定に規定する所有権移転外リース取引に係る部分に限る。)の規定は、法人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した、、、、、、、及び、、、、並びにに規定する減価償却資産の賃借に係る契約については、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 that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to research facilities prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

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 of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to conservation project assets, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

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 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that a corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

の規定は、法人が附則第一条第十二号に定める日以後に取得等をするに規定する集積産業用資産について適用する。

With regard to high-technology industrial equipment prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得等をしたに規定する高度技術産業用設備については、なお従前の例による。

With regard to the application of the provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the comes into effect, the phrase "the following items" in is deemed to be replaced with "the items of before the amendment by the provisions of (referred to as the "Former Act on Special Measures Concerning Taxation" in )"; the phrase "from the date on which the comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the comes into effect"; the phrase "" is deemed to be replaced with ""; and the phrase "20 percent (or 30 percent if that equipment for business innovation is specified equipment for business innovation prescribed in or is included in a plan listed in or )" is deemed to be replaced with "24 percent (or 30 percent if that equipment for business innovation is included in a plan listed in or of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in )".

の施行の日の前日までの間におけるの規定の適用については、中「次の各号」とあるのは「の規定による改正前の租税特別措置法(以下において「旧租税特別措置法」という。)各号」と、「の施行の日から平成二十一年三月三十一日まで」とあるのは「の施行の日の前日まで」と、「」とあるのは「」と、「百分の二十(当該事業革新設備が、に規定する特定事業革新設備である場合又は若しくはに掲げる計画に記載されたものである場合には、百分の三十)」とあるのは「百分の二十四(当該事業革新設備が、又はに掲げる計画に記載されたものである場合には百分の三十とし、に掲げる計画に記載されたものである場合には百分の四十とする。)」とする。

The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

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。

With regard to 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 that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

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。

With regard to equipment for advanced manufacturing process control, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

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 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that a corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before that date, the provisions then in force continue to govern.

の規定は、法人が附則第一条第十三号に定める日以後に取得等をするに規定する再商品化設備等について適用し、法人が同日前に取得等をした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 a contract for the lease of recycling equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.

法人が平成二十年四月一日前に締結したに規定する再商品化設備等の賃借に係る契約については、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 industrial machinery, etc. prescribed in that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に取得等をするに規定する工業用機械等について適用し、法人が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

の規定は、法人が施行日以後に取得又は製作をするに規定する医療用機器等について適用し、法人が施行日前に取得又は製作をしたに規定する医療用機器等については、なお従前の例による。

The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or remodeling facilities prescribed in that a corporation acquires or constructs on or after the Effective Date.

の規定は、法人が施行日以後に取得又は建設をするに規定する特定増改築施設について適用する。

With regard to specified medical buildings prescribed 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 terms and phrases listed in the left-hand column of the following table that appear in are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph)qualified merger, etc.
or corporation making a contribution in kind, corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off, the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 117, paragraph (15) 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、中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

適格事後設立適格現物分配(以下この項において「適格合併等」という。)
適格合併、適格分割又は適格現物出資(以下この項において「適格合併等」という。)適格合併等
又は現物出資法人、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
所得税法等の一部を改正する法律(平成十九年法律第六号)附則第百十七条第十五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

With regard to a contract for the lease of equipment for persons with disabilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.

法人が平成二十年四月一日前に締結したに規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。

The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, etc. prescribed in that a corporation makes an acquisition, etc. of on or after 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事業所内託児施設等について適用する。

With regard to agricultural machinery and equipment, buildings and their associated facilities, and living organisms prescribed in of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that received, before the Effective Date, the certification referred to in for a farm management improvement plan prescribed in , the provisions of remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in is deemed to be replaced with "qualified in-kind distribution".

に規定する農業経営改善計画につきの認定を施行日前に受けたに規定する農業生産法人の有するに規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、の規定は、なおその効力を有する。この場合において、中「適格事後設立」とあるのは、「適格現物分配」とする。

With regard to a contract for the lease of good-quality rental housing in a central urban area prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.

法人が平成二十年四月一日前に締結したに規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。

The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to good-quality rental housing for the elderly 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高齢者向け優良賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly 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 terms and phrases listed in the left-hand column of the following table that appear in are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph)qualified merger, etc.
or corporation making a contribution in kind, corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off, the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 117, paragraph (21) 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高齢者向け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、中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

適格事後設立適格現物分配(以下この項において「適格合併等」という。)
適格合併、適格分割又は適格現物出資(以下この項において「適格合併等」という。)適格合併等
又は現物出資法人、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
所得税法等の一部を改正する法律(平成十九年法律第六号)附則第百十七条第二十一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

With regard to improved good-quality rental housing prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得又は建設をしたに規定する改良優良賃貸住宅については、なお従前の例による。

Supplementary Provisions, Article 94Transitional Measures Concerning Special Deduction of Retained Income of Fishery Cooperatives, etc.

第九十四条(漁業協同組合等の留保所得の特別控除に関する経過措置)

The provisions of Article 61 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of a corporation prescribed in , and with regard to corporation tax for business years, ending before the Effective Date, of a corporation prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

の規定は、に規定する法人の施行日以後に終了する事業年度分の法人税について適用し、に規定する法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.

第九十五条(認定農業生産法人等の課税の特例に関する経過措置)

The provisions of Article 61-2 and Article 61-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.

及びの規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。

Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations

第九十六条(農業生産法人の課税の特例に関する経過措置)

With regard to the calculation of the amount of income for a business year, ending on or after the Effective Date, of a corporation referred to in of the Former Act on Special Measures Concerning Taxation, the provisions of and 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 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.

(the date of dissolution(a business year for which the provisions of Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of apply, the date of dissolution
before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (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
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 is deemed to be replaced with " before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in )
before the amendment by the provisions of , which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in )
the phrase "" in the first sentence of is deemed to be replaced with "the phrase "" in the first sentence of is deemed to be replaced with " of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
"", and the phrase "" is deemed to be replaced with "" of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and 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
qualified post-formation acquisition of assetsqualified in-kind distribution
of the Former Act on Special Measures Concerning Taxation Kept in Force

の法人の施行日以後に終了する事業年度の所得の金額の計算については、及びの規定は、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。

(解散の日(の規定による改正後のの規定の適用を受ける事業年度、解散の日
所得税法等の一部を改正する法律(平成十九年法律第六号)附則第百十九条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。)
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(平成十九年法律第六号)附則第百十九条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「旧効力連結措置法」という。)
所得税法等の一部を改正する法律(平成十九年法律第六号)附則第九十六条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「旧効力単体措置法」という。)
前段中「」とあるのは「前段中「」とあるのは「
「」と、「」とあるのは「「」と、「」とあるのは「
適格事後設立適格現物分配

Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets, etc. by Corporations

第九十七条(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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.

の規定は、法人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結したに規定する代替資産の賃借に係る契約については、なお従前の例による。

The provisions of Article 65-3, paragraph (1), item (iv) 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 carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.

の規定は、法人が附則第一条第十五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 65-3, paragraphs (2) and (3) 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 carries out on or after January 1, 2008, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.

及びの規定は、法人が平成二十年一月一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 (xi) 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 carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.

の規定は、法人が附則第一条第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 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 carries out on or after the Effective Date, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date, the provisions then in force continue to govern.

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 65-7 through Article 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to 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 the left-hand column of of that table that a corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.

(の表のに係る部分に限る。)の規定は、法人が附則第一条第十四号に定める日以後に行う同表のの上欄に掲げる資産の譲渡に係る法人税について適用する。

The provisions of Article 65-7 and Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-7, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.

及び(に係る部分に限る。)の規定は、法人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結したに規定する買換資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 98Transitional Measures Concerning Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate

第九十八条(国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置)

The provisions of Article 66-4-2 of the New Act on Special Measures Concerning Taxation apply to the case where the application referred to in is filed on or after the Effective Date.

の規定は、施行日以後にの申請が行われる場合について適用する。

Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations

第九十九条(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, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in for a business year, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in and the taxable retained amount prescribed in pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in and the taxable retained amount prescribed in pertaining to that amount of applicable retained income, the provisions then in force continue to govern.

、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, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in , as applied pursuant to the provisions of , for a business year of the trustee of a foreign trust prescribed in pertaining to that foreign trust ending on or after the Trust Act Effective Date, and to the taxable retained amount prescribed in pertaining to that amount of applicable retained income.

及びの規定は、に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係るの規定により適用され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する。

Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Domestic Corporations

第百条(内国法人の特定外国信託に係る所得の課税の特例に関する経過措置)

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 a calculation period prescribed in of a specified foreign trust prescribed in that ended before the Trust Act Effective Date, and the taxable retained amount prescribed in pertaining to that amount of applicable retained income.

に規定する特定外国信託の信託法施行日前に終了したに規定する計算期間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。

Supplementary Provisions, Article 101Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.

第百一条(特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置)

The provisions of Article 66-9-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in arises on or after October 1, 2007.

の規定は、平成十九年十月一日以後にに規定する特定関係が生ずる場合について適用する。

Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.

第百二条(特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置)

The provisions of Article 66-12 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in or that a corporation makes on or after the Effective Date.

の規定は、法人が施行日以後に支出する又はに規定する寄附金について適用する。

Supplementary Provisions, Article 103Transitional Measures Concerning the Non-Application of Refund Due to Carryback of Loss

第百三条(欠損金の繰戻しによる還付の不適用に関する経過措置)

With regard to a corporation that carried out equipment disposal, etc. prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in that pertains to that equipment disposal, etc. and arose in the business year of that corporation including the date of that equipment disposal, etc.

施行日前にに規定する設備の廃棄等を行った法人の当該設備の廃棄等の日を含む事業年度において生じた当該設備の廃棄等に係るに規定する設備廃棄等欠損金額については、なお従前の例による。

Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc.

第百四条(転廃業助成金等に係る課税の特例に関する経過措置)

The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that a corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date.

の規定は、法人が平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結したに規定する固定資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 105Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Business, etc.

第百五条(組合事業等によ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 (limited to the part pertaining to a specified beneficiary prescribed in ) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in that paragraph of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of prior to the amendment by the provisions of , according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph).

(に規定する特定受益者に係る部分に限る。)の規定は、信託法施行日以後に効力が生ずる信託(遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。)及び信託法施行日以後に信託のに規定する受益者たる地位(信託法施行日前に効力が生じた信託(遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。)にあっては、の規定による改正前の各号に掲げる場合の区分に応じ当該各号に定める者(以下この条において「旧受益者」という。)たる地位)の承継を受ける法人の当該承継(適格合併、適格分割、適格現物出資又は適格事後設立により信託法施行日前から旧受益者であった者(遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。)からその地位の承継を受ける場合のその承継を除く。次項において同じ。)に係る信託について適用する。

With regard to the application of the provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the phrase "excluding collective investment trusts prescribed in and trusts subject to corporate taxation; the same applies hereinafter in ), beneficiary prescribed in (including a person deemed to be a beneficiary prescribed in pursuant to the provisions of " in is deemed to be replaced with "excluding trusts prescribed in the proviso to prior to the amendment by the provisions of ; the same applies hereinafter in ), beneficiary (or, if the beneficiary is not specified or does not exist, the settlor of that trust".

旧信託の旧受益者たる地位の承継を受ける者についての規定を適用する場合には、中「に規定する集団投資信託及び法人課税信託を除く。以下において同じ。)のに規定する受益者(の規定によりに規定する受益者とみなされる者を含む。」とあるのは、「の規定による改正前のただし書に規定する信託を除く。以下において同じ。)の受益者(受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。

Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations

第百六条(投資法人に係る課税の特例に関する経過措置)

The provisions then in force continue to govern the case where a real estate investment corporation prescribed in of the Former Act on Special Measures Concerning Taxation acquired, before the Effective Date, preferred equity investment certificates prescribed in of a special purpose company prescribed in .

に規定する不動産投資法人が施行日前にに規定する特定目的会社のに規定する優先出資証券を取得した場合については、なお従前の例による。

Supplementary Provisions, Article 107Transitional Measures Concerning Tax Exemption on Interest and Similar Income from Book-Entry Transfer National Government Bonds

第百七条(振替国債の利子等の非課税に関する経過措置)

The provisions of Article 67-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry transfer local government bonds prescribed in that a foreign corporation prescribed in is to receive payment of on or after January 1, 2008.

の規定は、に規定する外国法人が平成二十年一月一日以後に支払を受けるべきに規定する振替地方債の利子について適用する。

Supplementary Provisions, Article 108Transitional Measures Concerning Special Provisions on Taxation on Mergers of the Norinchukin Bank, etc.

第百八条(農林中央金庫等の合併に係る課税の特例に関する経過措置)

The provisions of Article 68-2-2 of the New Act on Special Measures Concerning Taxation apply to a merger listed in that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger listed in of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.

の規定は、施行日以後に行われるに掲げる合併について適用し、施行日前に行われたに掲げる合併については、なお従前の例による。

Supplementary Provisions, Article 109Transitional Measures Concerning Special Provisions on the Scope of Qualified Mergers, etc.

第百九条(適格合併等の範囲に関する特例に関する経過措置)

The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits, share exchanges or capital contributions in kind carried out on or after October 1, 2007.

の規定は、平成十九年十月一日以後に行われる合併、分割、株式交換又は現物出資について適用する。

Supplementary Provisions, Article 110Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.

第百十条(特定の合併等が行われた場合の株主等の課税の特例に関する経過措置)

The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split by split-off or share exchange is carried out on or after October 1, 2007.

の規定は、平成十九年十月一日以後に合併、分割型分割又は株式交換が行われる場合について適用する。

Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust, etc.

第百十一条(特定目的信託等に係る受託法人の課税の特例に関する経過措置)

The provisions of Article 68-3-2 of the New Act on Special Measures Concerning Taxation apply to a specified-purpose trust prescribed in (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.

の規定は、信託法施行日以後に効力が生ずるに規定する特定目的信託(新法信託を含む。)について適用する。

The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified-purpose trust prescribed in of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.

信託法施行日前に効力が生じたに規定する特定目的信託(新法信託を除く。)の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。

The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation apply to a specified investment trust prescribed in (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.

の規定は、信託法施行日以後に効力が生ずるに規定する特定投資信託(新法信託を含む。)について適用する。

The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified investment trust prescribed in of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.

信託法施行日前に効力が生じたに規定する特定投資信託(新法信託を除く。)の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。

Supplementary Provisions, Article 112Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure

第百十二条(連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置)

The provisions then in force continue to govern contracts for leasing equipment, etc. for promoting reform of the energy supply and demand structure 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 concluded before April 1, 2008.

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平成二十年四月一日前に締結したに規定するエネルギー需給構造改革推進設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 113Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.

第百十三条(中小連結法人が機械等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置)

The provisions then in force continue to govern contracts for leasing specified machinery and equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation or depreciable assets prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.

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平成二十年四月一日前に締結したに規定する特定機械装置等又はに規定する減価償却資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 114Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.

第百十四条(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 tools, furniture and fixtures specified 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 Effective Date, and the provisions then in force continue to govern tools, furniture and fixtures specified 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 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若しくは製作又は賃借をするに定める器具及び備品について適用し、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若しくは製作又は賃借をしたに定める器具及び備品については、なお従前の例による。

The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large consolidated corporation prescribed in (hereinafter referred to as a "large consolidated corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that a large consolidated corporation subject to the new Act acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in of the Former Act on Special Measures Concerning Taxation that a large consolidated corporation prescribed in acquired, manufactured or leased before the Effective Date.

(に規定する大規模連結法人(以下この項において「新法適用大規模連結法人」という。)に係る部分に限る。)の規定は、新法適用大規模連結法人が施行日以後に取得若しくは製作又は賃借をするに定める機械及び装置並びに器具及び備品について適用し、に規定する大規模連結法人が施行日前に取得若しくは製作又は賃借をしたに定める機械及び装置並びに器具及び備品については、なお従前の例による。

With regard to the application of the provisions of Article 68-12, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large consolidated corporation subject to the new Act prescribed in the preceding paragraph makes a lease prescribed in under a contract that it concludes during the period from the Effective Date to March 31, 2008, in , the phrase "a specified small or medium-sized consolidated subsidiary corporation, etc." is deemed to be replaced with "a specified small or medium-sized consolidated subsidiary corporation, etc. (for a consolidated corporation listed in , excluding a large consolidated corporation prescribed in )", and the phrase "amount (for assets specified in that a large consolidated corporation prescribed in has leased, the amount calculated by multiplying that calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount".

前項に規定する新法適用大規模連結法人が施行日から平成二十年三月三十一日までの間に締結する契約によりに規定する賃借をする場合のの規定の適用については、中「特定中小連結子法人等が」とあるのは「特定中小連結子法人等(に掲げる連結法人にあつては、に規定する大規模連結法人を除く。)が」と、「金額(に規定する大規模連結法人が賃借をしたに定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額)」とあるのは「金額」とする。

The provisions then in force continue to govern machinery and equipment specified in and 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 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若しくは製作又は賃借をした及びに定める機械及び装置については、なお従前の例による。

The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to machinery and equipment specified 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 (xi) 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十一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定める機械及び装置について適用する。

The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing 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 concluded 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平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、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締結したに規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 115Transitional 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.

第百十五条(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 (limited to the part pertaining to ) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing 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 concluded 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平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、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締結したに規定する経営革新設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 116Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc., etc.

第百十六条(連結法人が情報基盤強化設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置)

The provisions then in force continue to govern contracts for leasing information infrastructure enhancement 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 concluded before April 1, 2008.

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平成二十年四月一日前に締結したに規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 117Transitional Measures Concerning Depreciation by Consolidated Corporations

第百十七条(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), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-20, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-24, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) through (3), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-32, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing depreciable assets prescribed in , , , , , , , and , , , , and 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 concluded before that date.

、、、、、、、、、、、、、、及び(これらの規定に規定する所有権移転外リース取引に係る部分に限る。)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平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、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締結した、、、、、、、及び、、、、並びにに規定する減価償却資産の賃借に係る契約については、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. (meaning 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 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(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 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 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 conservation project assets, 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保全事業等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 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster 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 date specified in Article 1, item (xii) 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十二号に定める日以後に取得等をするに規定する集積産業用資産について適用する。

The provisions then in force continue to govern high-technology industrial equipment 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高度技術産業用設備については、なお従前の例による。

With regard to the application of the provisions of Article 68-21, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the comes into effect, in , the phrase "the items of " is deemed to be replaced with "the items of prior to the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in )", the phrase "from the date on which the comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the comes into effect", the phrase "" is deemed to be replaced with "", and the phrase "20 percent (or 30 percent if the equipment for business innovation is specified equipment for business innovation prescribed in or is included in a plan listed in or )" is deemed to be replaced with "24 percent (or 30 percent if the equipment for business innovation is included in a plan listed in or of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in )".

の施行の日の前日までの間におけるの規定の適用については、中「各号」とあるのは「の規定による改正前の租税特別措置法(以下において「旧租税特別措置法」という。)各号」と、「の施行の日から平成二十一年三月三十一日まで」とあるのは「の施行の日の前日まで」と、「」とあるのは「」と、「百分の二十(当該事業革新設備が、に規定する特定事業革新設備である場合又は若しくはに掲げる計画に記載されたものである場合には、百分の三十)」とあるのは「百分の二十四(当該事業革新設備が、又はに掲げる計画に記載されたものである場合には百分の三十とし、に掲げる計画に記載されたものである場合には百分の四十とする。)」とする。

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 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.

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 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.

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 68-26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 44-6, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the New 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 makes an acquisition, etc. on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern recycling 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 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十三号に定める日以後に取得等をするに規定する再商品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同日前に取得等をした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。

The provisions then in force continue to govern contracts for leasing recycling 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 concluded before April 1, 2008.

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平成二十年四月一日前に締結したに規定する再商品化設備等の賃借に係る契約については、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 of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New 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 makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, 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取得等をするに規定する工業用機械等について適用し、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工業用機械等については、なお従前の例による。

The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. 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 manufactures on or after the Effective Date, and the provisions then in force continue to govern medical 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 or manufactured 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又は製作をするに規定する医療用機器等について適用し、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又は製作をしたに規定する医療用機器等については、なお従前の例による。

The provisions of Article 68-29, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or renovation facilities 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 constructs on or after 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又は建設をするに規定する特定増改築施設について適用する。

With regard to specified medical buildings 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 Effective Date, the provisions of (limited to the part pertaining to ) 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.

prior to the amendment by , which remains in force pursuant to the provisions of Article 93, paragraph (15) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in )
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in )qualified merger, etc.
or a corporation making a capital contribution in kind, a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off, the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
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、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(平成十九年法律第六号)附則第九十三条第十五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。)
適格事後設立適格現物分配(以下において「適格合併等」という。)
適格合併、適格分割又は適格現物出資(以下において「適格合併等」という。)適格合併等
又は現物出資法人、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。

The provisions then in force continue to govern contracts for leasing equipment for persons with disabilities, 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 concluded before April 1, 2008.

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平成二十年四月一日前に締結したに規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。

The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, 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.

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事業所内託児施設等について適用する。

With regard to machinery and equipment for agricultural use, buildings and their associated facilities, and biological assets prescribed in of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that obtained the certification under for its farm management improvement plan prescribed in before the Effective Date, the provisions of remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in is deemed to be replaced with "qualified in-kind distribution".

に規定する農業経営改善計画につきの認定を施行日前に受けたに規定する農業生産法人の有するに規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、の規定は、なおその効力を有する。この場合において、中「適格事後設立」とあるのは、「適格現物分配」とする。

The provisions then in force continue to govern contracts for leasing good-quality rental housing in a central urban area 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 concluded before April 1, 2008.

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平成二十年四月一日前に締結したに規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。

The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to good-quality rental housing for the elderly 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 builds 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高齢者向け優良賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly 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 built before the Effective Date, the provisions of (limited to the part pertaining to ) 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.

prior to the amendment by , which remains in force pursuant to the provisions of Article 93, paragraph (21) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
qualified post-formation acquisition of assetsqualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in )
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in )qualified merger, etc.
or a corporation making a capital contribution in kind, a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off, the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
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新築をしたに規定する高齢者向け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、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(平成十九年法律第六号)附則第九十三条第二十一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。)
適格事後設立適格現物分配(以下において「適格合併等」という。)
適格合併、適格分割又は適格現物出資(以下において「適格合併等」という。)適格合併等
又は現物出資法人、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。

The provisions then in force continue to govern improved 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 constructed 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建設をしたに規定する改良優良賃貸住宅については、なお従前の例による。

Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations

第百十八条(連結法人である認定農業生産法人等の課税の特例に関する経過措置)

The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending 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.

及びの規定は、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施行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。

Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations That Are Consolidated Corporations

第百十九条(連結法人である農業生産法人の課税の特例に関する経過措置)

With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date of a consolidated parent corporation referred to in of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions of and 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 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.

prior to the amendment by , which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in and )
and of the Former Act on Special Measures Concerning Taxation Kept in Force
"又は同項" (or )"若しくは同項" (or , joining a smaller group of alternatives)
consolidated subsidiary corporationconsolidated subsidiary corporation, or a consolidated parent corporation that is subject to the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by or a consolidated subsidiary corporation that is subject to the provisions of
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 " prior to the amendment by , which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force" in )
prior to the amendment by , which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act
the phrase "" is deemed to be replaced with "the phrase "" is deemed to be replaced with " of the Former Single-Entity 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
qualified post-formation acquisition of assetsqualified in-kind distribution
of the Former Act on Special Measures Concerning Taxation Kept in Force

の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終了する連結事業年度の連結所得の金額の計算については、及びの規定は、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(平成十九年法律第六号)附則第九十六条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。)
及び
又は若しくは
連結子法人にの規定による改正後のの規定の適用を受ける連結親法人若しくはの規定の適用を受ける連結子法人に
「」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(平成十九年法律第六号)附則第九十六条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(平成十九年法律第六号)附則第百十九条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
「」とあるのは「「」とあるのは「
適格事後設立適格現物分配

Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations

第百二十条(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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing substitute assets 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 concluded 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平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、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締結したに規定する代替資産の賃借に係る契約については、なお従前の例による。

The provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 date specified in Article 1, item (xv) 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 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十五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 68-74, paragraphs (2) and (3) 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 carries out on or after January 1, 2008, 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 carried out before that date.

及びの規定は、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平成二十年一月一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 (xi) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to 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 date specified in Article 1, item (xiv) 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 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 pertaining to 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 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 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 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 pertaining to a transfer of assets listed in the left-hand column of of that table 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 (xiv) of the Supplementary Provisions.

(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附則第一条第十四号に定める日以後に行う同表のの上欄に掲げる資産の譲渡に係る法人税について適用する。

The provisions of Articles 68-78 and 68-79 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 68-78, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing replacement assets 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 concluded before that date.

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平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、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締結したに規定する買換資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 121Transitional Measures Concerning the Grace Period for Tax Payment under the Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates

第百二十一条(連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置)

The provisions of Article 68-88-2 of the New Act on Special Measures Concerning Taxation apply in the case where an application under is filed on or after the Effective Date.

の規定は、施行日以後にの申請が行われる場合について適用する。

Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Consolidated Corporations

第百二十二条(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), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in for a business year 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 a business year 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, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in , as applied pursuant to the provisions of , for a business year of the trustee of a foreign trust prescribed in pertaining to that foreign trust ending on or after the Trust Act Effective Date, and to the individually taxable retained amount prescribed in pertaining to that amount of applicable retained income.

及びの規定は、に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係るの規定により適用され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する。

Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Consolidated Corporations

第百二十三条(連結法人の特定外国信託に係る所得の課税の特例に関する経過措置)

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 a calculation period prescribed in of a specified foreign trust prescribed in that ended before the Trust Act Effective Date, and the individually taxable retained amount prescribed in pertaining to that amount of applicable retained income.

に規定する特定外国信託の信託法施行日前に終了したに規定する計算期間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。

Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Taxation on the Income of the Specified Foreign Corporations of a Consolidated Corporation That Is a Specially-Related Shareholder

第百二十四条(特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置)

The provisions of Article 68-93-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in arises on or after October 1, 2007.

の規定は、平成十九年十月一日以後にに規定する特定関係が生ずる場合について適用する。

Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc. by Consolidated Corporations

第百二十五条(連結法人の特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置)

The provisions of Article 68-96-2 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in or 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 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支出する又はに規定する寄附金について適用する。

Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. of Consolidated Corporations

第百二十六条(連結法人の転廃業助成金等に係る課税の特例に関する経過措置)

The provisions of Article 68-102 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets 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 concluded 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平成二十年四月一日以後に締結するに規定する所有権移転外リース取引に係る契約について適用し、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締結したに規定する固定資産の賃借に係る契約については、なお従前の例による。

Supplementary Provisions, Article 127Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Losses from Partnership Business, etc.

第百二十七条(連結法人の組合事業等によ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 (limited to the part pertaining to a specified beneficiary prescribed in ) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of prior to the amendment by the provisions of , according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph).

(に規定する特定受益者に係る部分に限る。)の規定は、信託法施行日以後に効力が生ずる信託(遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。)及び信託法施行日以後に信託のに規定する受益者たる地位(信託法施行日前に効力が生じた信託(遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。)にあっては、の規定による改正前の各号に掲げる場合の区分に応じ当該各号に定める者(以下この条において「旧受益者」という。)たる地位)の承継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(適格合併、適格分割、適格現物出資又は適格事後設立により信託法施行日前から旧受益者であった者(遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。)からその地位の承継を受ける場合のその承継を除く。次項において同じ。)に係る信託について適用する。

With regard to the application of the provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the terms listed in the left-hand column of the following table in are deemed to be replaced with the terms listed in the right-hand column of that table.

Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of , as replaced pursuant to the provisions of Article 105, paragraph (2) of the Supplementary Provisions of that Act
trust (trust (

旧信託の旧受益者たる地位の承継を受ける者についての規定を適用する場合には、中次の表の上欄に掲げる字句は、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(平成十九年法律第六号)附則第百五条第二項の規定により読み替えられたの規定による改正後の
信託(信託(

Supplementary Provisions, Article 128Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.

第百二十八条(特定の合併等が行われた場合の株主等の課税の特例に関する経過措置)

The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split by split-off or share exchange is carried out on or after October 1, 2007.

の規定は、平成十九年十月一日以後に合併、分割型分割又は株式交換が行われる場合について適用する。

Supplementary Provisions, Article 129Transitional Measures Concerning Special Provisions on Taxation on Distribution of Profits from Foreign Special Purpose Trusts

第百二十九条(外国特定目的信託の利益の分配に係る課税の特例に関する経過措置)

The provisions of Article 68-110, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of profits from a foreign special purpose trust prescribed in (limited to that pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (including a new-law trust) that becomes effective on or after the Trust Act Effective Date) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is to receive on or after the Trust Act 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信託法施行日以後に受けるべきに規定する外国特定目的信託の利益の分配の額(信託法施行日以後に効力が生ずるに規定する特定目的信託(新法信託を含む。)に係るものに限る。)について適用する。

Supplementary Provisions, Article 130Transitional Measures Concerning Special Provisions on Taxation on Distribution of Proceeds from Foreign Special Investment Trusts

第百三十条(外国特定投資信託の収益の分配に係る課税の特例に関する経過措置)

The provisions of Article 68-111, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of proceeds from a foreign special investment trust prescribed in (limited to that pertaining to a specified investment trust prescribed in Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (including a new-law trust) that becomes effective on or after the Trust Act Effective Date) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is to receive on or after the Trust Act 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信託法施行日以後に受けるべきに規定する外国特定投資信託の収益の分配の額(信託法施行日以後に効力が生ずるに規定する特定投資信託(新法信託を含む。)に係るものに限る。)について適用する。

Supplementary Provisions, Article 131Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第百三十一条(相続税及び贈与税の特例に関する経過措置)

The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2007, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.

及びの規定は、平成十九年一月一日以後に相続又は遺贈(贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。)により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。

The provisions of Article 70, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply in the case where a person who acquired property by inheritance or bequest makes a gift of money (excluding a gift that takes effect upon the death of the donor; the same applies in the following paragraph) on or after the Effective Date.

及びの規定は、相続又は遺贈により財産を取得した者が施行日以後に金銭の贈与(贈与をした者の死亡により効力を生ずる贈与を除く。次項において同じ。)をする場合について適用する。

The provisions of Articles 70-3 and 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation that are acquired by gift on or after January 1, 2007, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were acquired by gift before that date.

及びの規定は、平成十九年一月一日以後に贈与により取得するに規定する住宅取得等資金に係る贈与税について適用し、同日前に贈与により取得したに規定する住宅取得等資金に係る贈与税については、なお従前の例による。

With regard to the application of the provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (viii) of the Supplementary Provisions, the phrase "Financial Instruments and Exchange Act" in is deemed to be replaced with "Securities and Exchange Act", and the phrase "financial instruments exchange" with "securities exchange".

施行日から附則第一条第八号に定める日の前日までの間におけるの規定の適用については、イ中「金融商品取引法」とあるのは「証券取引法」と、「金融商品取引所」とあるのは「証券取引所」とする。

Supplementary Provisions, Article 132Transitional Measures Concerning Special Provisions on Registration and License Tax

第百三十二条(登録免許税の特例に関する経過措置)

The provisions of Article 74 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to ) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in that is newly built or acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before the Effective Date.

(に係る部分を除く。)の規定は、施行日以後に新築をし、又は取得をするに規定する住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築をし、又は取得をしたに規定する住宅用家屋を目的とする抵当権の設定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 74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to loan claims, being claims pertaining to loans of funds for the new construction, etc. of a house for residential use referred to in , that the Japan Housing Finance Agency has acquired by assignment from a financial institution through the business referred to in (limited to those pertaining to loans of funds for which that financial institution accepts the application on or after April 1, 2007).

(に係る部分に限る。)の規定は、の住宅用家屋の新築等をするための資金の貸付けに係る債権で独立行政法人住宅金融支援機構がの業務により金融機関から譲り受けた貸付債権(当該金融機関が平成十九年四月一日以後に申込みを受理する資金の貸付けに係るものに限る。)について適用する。

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 a person specified by Cabinet Order prescribed in acquires that land 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 a person engaged in agriculture acquired that land before the Effective Date.

の規定は、に規定する政令で定める者が施行日以後にに規定する土地の取得を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、農業を営む者が施行日前にに規定する土地の取得を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 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 forestry cooperative succeeded to rights and obligations prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

森林組合が、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 or recording of the creation of a mortgage (including an enterprise mortgage; the same applies hereinafter up to paragraph (7)) that the Shoko Chukin Bank receives, during the period from the Effective Date to September 30, 2008, to secure claims pertaining to the business prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions of remain in force. In this case, the phrase "March 31, 2007" in is deemed to be replaced with "September 30, 2008".

商工組合中央金庫が、施行日から平成二十年九月三十日までの間にに規定する業務に係る債権を担保するために受ける抵当権(企業担保権を含む。以下第七項までにおいて同じ。)の設定の登記又は登録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。この場合において、中「平成十九年三月三十一日」とあるのは、「平成二十年九月三十日」とする。

With regard to registration and license tax on the registration or recording of the creation of a mortgage that Shoko Chukin Bank Limited receives, during the period from October 1, 2008 to the day before the date of abolition of the Shoko Chukin Bank Limited Act or the day on which seven years have elapsed from the date of enforcement of , whichever comes earlier, to secure claims pertaining to the business listed in and (limited to business for persons listed in that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members), the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in , the phrase "from the day following the date of enforcement of the to March 31, 2007" is deemed to be replaced with "from October 1, 2008 to the day before the date of abolition of the or the day on which seven years have elapsed from the date of enforcement of , whichever comes earlier", the phrase "the business listed in and by the Shoko Chukin Bank" is deemed to be replaced with "the business listed in and by Shoko Chukin Bank Limited (limited to business for persons listed in that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members)", the phrase "including; the same applies hereinafter in " is deemed to be replaced with "including", the phrase "the tax rate is" is deemed to be replaced with "the tax rate, limited, in the case where Shoko Chukin Bank Limited carries out, out of the business listed in , the business for persons listed in , to a registration or recording received as specified by Order of the Ministry of Finance, is", and the phrase "1/1,000" is deemed to be replaced with "3/1,000 for the registration or recording of the creation of a mortgage on real property, a vessel, a dam usage right, a mining right, a placer mining right, a mining lease right, a specified mining right, or a fishery right or a fishing access right, 2.5/1,000 for the registration or recording of the creation of a mortgage on an aircraft, or on agricultural movables, construction machinery or a motor vehicle, and 2/1,000 for the registration or recording of the creation of a mortgage on a factory foundation, a mining foundation, a fishery foundation, a port transport business foundation, a road transport business foundation, a motor vehicle transport business foundation or a tourist facility foundation, or on a railway foundation, a tramway foundation or a canal foundation, or of an enterprise mortgage".

株式会社商工組合中央金庫が、平成二十年十月一日から株式会社商工組合中央金庫法の廃止の日の前日又はの施行の日から七年を経過する日のいずれか早い日までの間に及びに掲げる業務(に掲げるものであって株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。)に係る債権を担保するために受ける抵当権の設定の登記又は登録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。この場合において、中「の施行の日の翌日から平成十九年三月三十一日」とあるのは「平成二十年十月一日からの廃止の日の前日又はの施行の日から七年を経過する日のいずれか早い日」と、「商工組合中央金庫が及びに掲げる業務」とあるのは「株式会社商工組合中央金庫が及びに掲げる業務(に掲げるものであつて株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。)」と、「含む。以下において同じ」とあるのは「含む」と、「税率は」とあるのは「税率は、株式会社商工組合中央金庫がに掲げる業務のうちに掲げるものに対するものを行う場合には財務省令で定めるところにより登記又は登録を受けるものに限り」と、「千分の一」とあるのは「不動産、船舶、ダム使用権、鉱業権、砂鉱権、租鉱権、特定鉱業権又は漁業権若しくは入漁権の抵当権の設定の登記又は登録にあつては千分の三とし、航空機又は農業用動産、建設機械若しくは自動車の抵当権の設定の登記又は登録にあつては千分の二・五とし、工場財団、鉱業財団、漁業財団、港湾運送事業財団、道路交通事業財団、自動車交通事業財団若しくは観光施設財団若しくは鉄道財団、軌道財団若しくは運河財団の抵当権又は企業担保権の設定の登記又は登録にあつては千分の二」とする。

In the case referred to in the preceding paragraph, with regard to the application of the provisions of that paragraph when Shoko Chukin Bank Limited receives the registration or recording of the creation of a mortgage to secure claims pertaining to the business referred to in that paragraph during the period from October 1, 2008 to March 31, 2013, the phrase "3/1,000" in that paragraph is deemed to be replaced with "2/1,000", and the phrases "2.5/1,000" and "2/1,000" are deemed to be replaced with "1.5/1,000".

前項の場合において、株式会社商工組合中央金庫が平成二十年十月一日から平成二十五年三月三十一日までの間に同項の業務に係る債権を担保するために抵当権の設定の登記又は登録を受けるときにおける同項の規定の適用については、同項中「千分の三」とあるのは「千分の二」と、「千分の二・五」とあり、及び「千分の二」とあるのは「千分の一・五」とする。

The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of pertaining to a certification prescribed in that is granted on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that was granted before that date.

の規定は、附則第一条第十六号に定める日以後にされるに規定する認定に係る各号に掲げる事項についての登記に係る登録免許税について適用し、同日前にされたに規定する認定に係る各号に掲げる事項について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 the registration of transfer of ownership of land within the project area prescribed in of the Former Act on Special Measures Concerning Taxation or the registration of preservation of ownership of a building prescribed in , in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in was obtained before the Effective Date.

施行日前にに規定する国土交通大臣の認定を受けた場合におけるに規定する事業区域内の土地の所有権の移転の登記又はに規定する建築物の所有権の保存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 83, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in is obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in of the Former Act on Special Measures Concerning Taxation was obtained before the Effective Date.

の規定は、施行日以後にに規定する国土交通大臣の認定を受ける場合におけるに規定する建築物の所有権の保存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国土交通大臣の認定を受けた場合におけるに規定する建築物の所有権の保存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 133Transitional Measures Concerning Special Provisions on Consumption Tax

第百三十三条(消費税の特例に関する経過措置)

The provisions then in force continue to govern consumption tax on standard passenger motor vehicles prescribed in of the Former Act on Special Measures Concerning Taxation that were transferred in Japan or taken out of a bonded area within the period prescribed in .

に規定する普通乗用自動車で、に規定する期間内に国内において譲渡が行われたもの又は保税地域から引き取られたものに係る消費税については、なお従前の例による。

The provisions then in force continue to govern consumption tax for a taxable period referred to in of the Former Act on Special Measures Concerning Taxation of a business operator prescribed in that ended within the period prescribed in .

に規定する事業者のに規定する期間内に終了したの課税期間に係る消費税については、なお従前の例による。

The provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply to a trust subject to corporate taxation prescribed in as amended by the provisions of that becomes effective on or after the Trust Act Effective Date (for one that falls under a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date, and including one that falls under a new-law trust).

の規定は、信託法施行日以後に効力が生ずるの規定による改正後のに規定する法人課税信託(遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。)について適用する。

Supplementary Provisions, Article 157Transitional Measures Concerning Penal Provisions

第百五十七条(罰則に関する経過措置)

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律(附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。)の施行前にした行為及びこの附則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この法律の施行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 158Delegation of Other Transitional Measures to Cabinet Order

第百五十八条(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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