Supplementary Provisions, Article 50Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第五十条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to gifts or bequests of property prescribed in the second sentence of that paragraph that are made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before that date.
新租税特別措置法第四十条（第一項に係る部分に限る。）の規定は、附則第一条第五号に定める日以後にされる同項後段に規定する財産の贈与又は遺贈について適用し、同日前にされた旧租税特別措置法第四十条第一項後段に規定する財産の贈与又は遺贈については、なお従前の例による。
The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (1)) apply to a revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) or (3) of the New Act on Special Measures Concerning Taxation that is made 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 revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date.
新租税特別措置法第四十条（第一項に係る部分を除く。）の規定は、附則第一条第五号に定める日以後にされる新租税特別措置法第四十条第二項又は第三項の規定による同条第一項後段の承認の取消しについて適用し、同日前にされた旧租税特別措置法第四十条第二項の規定による同条第一項後段の承認の取消しについては、なお従前の例による。
If a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the New Act on Special Measures Concerning Taxation that is a special Civil Code corporation has received the authorization referred to in Article 44 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this Article as the "Arrangement Act") or the approval referred to in Article 45 of the Arrangement Act, it must, within one month from the day on which it received that authorization or approval, submit a document stating the name and location of that public interest corporation, etc. and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order.
特例民法法人である新租税特別措置法第四十条第三項に規定する公益法人等が一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この条において「整備法」という。）第四十四条の認定を受けた場合又は整備法第四十五条の認可を受けた場合には、当該認定又は認可を受けた日から一月以内に、政令で定めるところにより、当該公益法人等の名称及び所在地その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
The term "special Civil Code corporation" as used in the preceding paragraph means a corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and which has not completed the registration referred to in Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for a corporation whose approval referred to in Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act, limited to one that falls under the corporations listed in Article 2, item (ix)-2, (a) of the Corporation Tax Act).
Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on the Credit Amount of the Special Income Tax Credit Where a Person Has Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc.
第五十一条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置）
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after the Effective Date, puts a house on which the resident has carried out extension, reconstruction, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article (limited to the part pertaining to that extension, reconstruction, etc. of a dwelling; the same applies hereinafter in this Article) to the resident's own residential use as provided in Article 41-3-2, paragraph (1) or (4) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a resident, before the Effective Date, put a house on which the resident had carried out extension, reconstruction, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to the resident's own residential use as provided in that paragraph.
新租税特別措置法第四十一条の三の二の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この条において同じ。）を施行日以後に新租税特別措置法第四十一条の三の二第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項に規定する住宅の増改築等をした家屋を施行日前に同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
Supplementary Provisions, Article 52Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第五十二条（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, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (7) of that Article that is to be received for discount bonds prescribed in that paragraph issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph issued before the Effective Date.
新租税特別措置法第四十一条の十二第一項及び第三項の規定は、施行日以後に発行される同条第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益については、なお従前の例による。
With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, or profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, that a foreign corporation prescribed in Article 2 of the Supplementary Provisions receives by November 30, 2013, the provisions of Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation remain in force.
附則第二条に規定する外国法人が平成二十五年十一月三十日までに支払を受ける旧租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益又は新租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益については、旧租税特別措置法第四十一条の十二第六項の規定は、なおその効力を有する。
The provisions then in force continue to govern short-term Shoko Chukin bonds listed in Article 41-12, paragraph (9), item (x) of the Former Act on Special Measures Concerning Taxation that were issued before October 1, 2008.
平成二十年十月一日前に発行された旧租税特別措置法第四十一条の十二第九項第十号に掲げる短期商工債については、なお従前の例による。
Supplementary Provisions, Article 53Transitional Measures Concerning Tax Exemption for Issue Discounts on Private Foreign Bonds
第五十三条（民間国外債の発行差金の非課税に関する経過措置）
The provisions of Article 41-13 of the New Act on Special Measures Concerning Taxation apply to issue discounts prescribed in that Article received for private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received for private foreign bonds prescribed in that Article that were issued before the Effective Date.
新租税特別措置法第四十一条の十三の規定は、施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受けた同条に規定する発行差金については、なお従前の例による。
Supplementary Provisions, Article 54Transitional Measures Concerning Payment Reports, etc. on Cash Settlement, etc. of Futures Transactions
第五十四条（先物取引の差金等決済に係る支払調書等に関する経過措置）
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in paragraph (1) of that Article pertaining to futures transactions prescribed in that paragraph that is carried out on or after January 1, 2009, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that was carried out before that date.
新租税特別措置法第四十一条の十四の規定は、同条第一項に規定する先物取引に係る同項に規定する差金等決済で平成二十一年一月一日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to settlement of futures transactions prescribed in that Article that is carried out on or after January 1, 2009.
新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で平成二十一年一月一日以後に行われるものについて適用する。
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Deduction for Donations Where a Donation Is Made to a Specified Regional Employment, etc. Promotion Corporation
第五十五条（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置）
With regard to donations that an individual makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act (Act No. 24 of 2005) prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 41-18-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (1) of that Article, the phrase "in Article 19, paragraph (1) of that Act" is deemed to be replaced with "in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this Article as the "Local Revitalization Act as Continued in Effect")"; the phrase "Article 5, paragraph (3), item (iii) of that Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect"; and the phrase "of Article 19, paragraph (1) of that Act" is deemed to be replaced with "of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect"; and in paragraph (2) of that Article, the phrase "Article 5, paragraph (3), item (iii) of the Local Revitalization Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect".
個人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（平成十七年法律第二十四号）第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第四十一条の十八の二の規定は、なおその効力を有する。この場合において、同条第一項中「同法第十九条第一項に」とあるのは「地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この条において「効力地域再生法」という。）第十九条第一項に」と、「同法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」と、「同法第十九条第一項の」とあるのは「効力地域再生法第十九条第一項の」と、同条第二項中「地域再生法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」とする。
Supplementary Provisions, Article 56Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第五十六条（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）
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, 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 of 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（法人税法第二条第八号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 57Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第五十七条（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）
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第四十二条の五（第一項第四号に係る部分に限る。）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等について適用する。
Supplementary Provisions, Article 58Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired
第五十八条（事業基盤強化設備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 machinery and equipment specified in Article 42-7, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the date specified in Article 1, item (vii) of the Supplementary Provisions.
法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四十二条の七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 42-7 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 a corporation 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四十二条の七（第一項第七号に係る部分に限る。）の規定は、法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 59Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Information Infrastructure Enhancement Equipment, etc. Is Acquired
第五十九条（情報基盤強化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 of Article 42-11 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, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation specified by Cabinet Order as a large-scale corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a corporation specified by Cabinet Order as a large-scale corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount".
新租税特別措置法第四十二条の十一の規定は、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し、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。この場合において、同条第一項に規定する大規模法人として政令で定める法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同項中「（大規模法人として政令で定める法人の当該供用年度の指定期間内における適用対象投資額」とあるのは「（平成二十年四月一日から当該供用年度終了の日までの期間内に事業の用に供した情報基盤強化設備等の取得価額の合計額」と、「には、二百億円に当該情報基盤強化設備等の取得価額が当該適用対象投資額」とあるのは「における当該期間内に事業の用に供した情報基盤強化設備等の取得価額については、二百億円に当該取得価額が当該合計額」とする。
Supplementary Provisions, Article 60Transitional Measures Concerning Depreciation by Corporations
第六十条（法人の減価償却に関する経過措置）
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条第一項の規定は、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。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三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 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which a corporation 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 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before that date.
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 paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の四第一項の規定は、法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、法人が施行日前に取得等をした旧租税特別措置法第四十四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 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which a corporation 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 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の六第一項の規定は、法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、法人が施行日前に取得等をした旧租税特別措置法第四十四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 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation 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 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
新租税特別措置法第四十六条の二第二項の規定は、法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、法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四十六条の二第二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 61Transitional Measures Concerning Special Provisions on Taxation in the Case of a Transfer of Assets, etc. by a Corporation
第六十一条（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 65-4, paragraph (1), items (vii) and (xxv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation 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 corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
新租税特別措置法第六十五条の四第一項第七号及び第二十五号の規定は、法人が附則第一条第五号に定める日以後に行う同項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旧租税特別措置法第六十五条の四第一項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 65-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in that paragraph that a corporation 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 corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第六十二条（鉱工業技術研究組合等の所得計算の特例に関する経過措置）
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation listed in that item acquired or manufactured before July 1, 2008.
旧租税特別措置法第六十六条の十第一項第二号に掲げる法人が平成二十年七月一日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。