Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
第三十二条（上場株式等に係る配当所得の課税の特例に関する経過措置）
If a resident or a nonresident having a permanent establishment in Japan has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that are to be received during the period from January 1, 2009 to December 31, 2013, with regard to the dividend income from those dividends and similar income on listed shares, etc., the amount of income tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) pursuant to the provisions of the first sentence of that paragraph is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of that amount of taxable dividend income on listed shares, etc.
居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新租税特別措置法第八条の四第一項に規定する上場株式等の配当等を有する場合には、当該上場株式等の配当等に係る配当所得については、同項前段の規定により上場株式等に係る課税配当所得の金額（同項前段に規定する上場株式等に係る課税配当所得の金額をいう。以下この項において同じ。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、当該上場株式等に係る課税配当所得の金額の百分の七に相当する額とする。
If the provisions of the preceding paragraph apply, the following provisions apply:
前項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of the provisions of Article 8-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008); the same applies hereinafter)";
新租税特別措置法第八条の四第三項の規定の適用については、同項第一号中「特例）」とあるのは、「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項（上場株式等に係る配当所得の課税の特例に関する経過措置）の規定により適用される場合を含む。以下同じ。）」とする。
with regard to the application of the provisions of Article 8-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the preceding Article" in that paragraph is deemed to be replaced with "or paragraph (1) of the preceding Article (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))", and the phrase "from Article 120 of that Act" with "from Article 120 of the Income Tax Act".
新租税特別措置法第八条の五第一項の規定の適用については、同項中「又は前条第一項」とあるのは「又は前条第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項の規定により適用される場合を含む。）」と、「同法第百二十条から」とあるのは「所得税法第百二十条から」とする。
With regard to the application of the provisions of paragraph (1) in the case where the provisions of Article 37-12-2, paragraph (1) or (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "prescribed in the first sentence of that paragraph" in that paragraph is deemed to be replaced with "prescribed in the first sentence of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation as replaced pursuant to the provisions of Article 37-12-2, paragraph (5) or (10) of the New Act on Special Measures Concerning Taxation".
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in that paragraph that are to be paid on or after January 1, 2009.
新租税特別措置法第八条の四第四項の規定は、平成二十一年一月一日以後に支払うべき同項に規定する上場株式配当等について適用する。
The provisions of Article 8-4, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in paragraph (4) of that Article, or dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds from an open-ended securities investment trust prescribed in Article 225, paragraph (2), item (i) of that Act, that are to be paid on or after January 1, 2009.
新租税特別措置法第八条の四第五項から第七項までの規定は、平成二十一年一月一日以後に支払うべき同条第四項に規定する上場株式配当等又は所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る同法第二十四条第一項に規定する配当等について適用する。
Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
第三十三条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）
The provisions then in force continue to govern dividends, etc. prescribed in Article 9-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual, a domestic corporation or a foreign corporation is to receive before January 1, 2009.
平成二十一年一月一日前に個人又は内国法人若しくは外国法人が支払を受けるべき旧租税特別措置法第九条の三第二項に規定する配当等については、なお従前の例による。
In the case referred to in Article 9-3 of the New Act on Special Measures Concerning Taxation, if the dividends, etc. listed in the items of that Article are to be received during the period from April 1, 2009 to December 31, 2013, with regard to the application of the provisions of that Article to those dividends, etc., the phrase "15 percent" in that Article is deemed to be replaced with "7 percent".
新租税特別措置法第九条の三の場合において、同条各号に掲げる配当等が平成二十一年四月一日から平成二十五年十二月三十一日までの間に支払を受けるべきものであるときは、当該配当等に係る同条の規定の適用については、同条中「百分の十五」とあるのは、「百分の七」とする。
The provisions of the preceding paragraph do not apply to dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds deemed to have been paid pursuant to the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation.
前項の規定は、新租税特別措置法第四条の二第九項又は第四条の三第十項の規定により支払があったものとみなされる収益の分配に係る所得税法第二十四条第一項に規定する配当等については、適用しない。
Supplementary Provisions, Article 34Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第三十四条（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）
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment for promoting reform of the energy supply and demand structure prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第十条の二（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備について適用する。
Supplementary Provisions, Article 35Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired
第三十五条（事業基盤強化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）
The provisions then in force continue to govern machinery and equipment specified in Article 10-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the date specified in Article 1, item (vii) of the Supplementary Provisions.
個人が附則第一条第七号に定める日前に取得又は製作をした旧租税特別措置法第十条の四第一項第六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 paragraph (1), item (vii) of that Article that an individual acquires or manufactures on or after the date specified in Article 1, item (vii) 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七号に定める日以後に取得又は製作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。
Supplementary Provisions, Article 36Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Education and Training Expenses Has Increased
第三十六条（教育訓練費の額が増加した場合の所得税額の特別控除に関する経過措置）
The provisions then in force continue to govern income tax for 2008 and prior years of an individual prescribed in Article 10-7, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第十条の七第一項又は第二項に規定する個人の平成二十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 37Transitional Measures Concerning Depreciation by Individuals
第三十七条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which an individual 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 specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which an individual 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 Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十一条の四第一項の規定は、個人が施行日以後に取得等をする同項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旧租税特別措置法第十一条の四第一項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 paragraph for which an individual makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before that date.
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する資源再生化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の六第一項に規定する再商品化設備等については、なお従前の例による。
The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
新租税特別措置法第十三条第三項の規定は、個人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十三条第三項に規定する障害者対応設備等については、なお従前の例による。
Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
第三十八条（肉用牛の売却による農業所得の課税の特例に関する経過措置）
The provisions of Article 25, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and prior years.
新租税特別措置法第二十五条第一項及び第二項の規定は、平成二十一年分以後の所得税について適用し、平成二十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 39Transitional Measures Concerning Special Provisions on the Calculation of Income from Fees for Social Insurance Medical Care
第三十九条（社会保険診療報酬の所得計算の特例に関する経過措置）
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
新租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
第四十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置）
The provisions of Article 28, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in paragraph (1), item (v) of that Article that an individual pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新租税特別措置法第二十八条第一項第五号の規定は、個人が附則第一条第五号に定める日以後に支出する同項第五号に掲げる負担金について適用する。
Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第四十一条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 34-2, paragraph (2), items (vii) and (xxv) 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 (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
新租税特別措置法第三十四条の二第二項第七号及び第二十五号の規定は、個人が附則第一条第五号に定める日以後に行う新租税特別措置法第三十四条の二第一項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旧租税特別措置法第三十四条の二第一項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 37-9-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of owned adjacent land, etc. prescribed in that paragraph that an individual carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第四十二条（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 (4) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2009, of a securities investment trust for shares and similar interests prescribed in item (i) of that paragraph or a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a securities investment trust for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第三十七条の十第四項の規定は、平成二十一年一月一日以後の同項第一号に規定する株式等証券投資信託又は同項第二号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、同日前の旧租税特別措置法第三十七条の十第四項第一号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。