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 Article 12 (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 paragraph (1) of that Article 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).
第十二条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。）第二条の二の規定は、信託法施行日以後に効力が生ずる同条第一項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 Article 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 Article 3-2 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 (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.
新租税特別措置法第三条の二の規定は、信託法施行日以後に支払うべき同条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第十二条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。）第三条の二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 municipal bonds prescribed in that paragraph) apply to interest on book-entry municipal bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after January 1, 2008.
新租税特別措置法第五条の二第一項（同項に規定する振替地方債に係る部分に限る。）の規定は、同項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同項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 paragraph (2) of that Article for which the delivery prescribed in that paragraph 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 Article 8-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which the delivery prescribed in that paragraph is to be received before the effective date of the Trust Act.
新租税特別措置法第八条の三の規定は、信託法施行日以後に同条第二項に規定する交付を受けるべき同項に規定する国外投資信託等の配当等について適用し、信託法施行日前に旧租税特別措置法第八条の三第二項に規定する交付を受けるべき同項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 paragraph (1) of that Article 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 Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the effective date of the Trust Act.
新租税特別措置法第九条の規定は、個人が信託法施行日以後に同条第一項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旧租税特別措置法第九条第一項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 paragraph that a corporation listed in any of the items of that paragraph 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 paragraph that a corporation listed in any of the items of Article 9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
新租税特別措置法第九条の四第一項の規定は、同項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同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第一項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同項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 paragraph that a domestic trust company prescribed in that paragraph 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 paragraph that a trust company that is a domestic corporation prescribed in Article 9-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
新租税特別措置法第九条の四第二項の規定は、同項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同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第二項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同項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 paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.
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 paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.
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 paragraph (1) of that Article (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.
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 Article 10-2, paragraph (1) 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旧租税特別措置法第十条の二第一項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 Article 10-3, paragraph (1) 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旧租税特別措置法第十条の三第一項各号に掲げる減価償却資産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 paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that an individual acquires, manufactures or leases on or after the Effective Date, and with regard to tools, furniture and fixtures specified in Article 10-4, paragraph (1), item (iii) 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.
新租税特別措置法第十条の四（第一項第三号に係る部分に限る。）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同号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旧租税特別措置法第十条の四第一項第三号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 Article 10-4, paragraph (1), items (v) and (viii) 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旧租税特別措置法第十条の四第一項第五号及び第八号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 paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第十条の四（第一項第七号に係る部分に限る。）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同項第七号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 paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph 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 Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第十条の四（第六項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項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旧租税特別措置法第十条の四第一項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 paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph 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 Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第十条の五（第六項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項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旧租税特別措置法第十条の五第一項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 Article 10-6, paragraph (1) 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旧租税特別措置法第十条の六第一項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。