Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Registration and License Tax
第六十七条（登録免許税の特例に関する経過措置）
The provisions of Article 76, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of farmland prescribed in that paragraph in the case where a specified agricultural corporation prescribed in that paragraph acquires that farmland on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of specified idle farmland prescribed in Article 76, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a specified agricultural corporation prescribed in that paragraph acquired that specified idle farmland before that date.
新租税特別措置法第七十六条第三項の規定は、同項に規定する特定農業法人が附則第一条第五号に定める日以後に同項に規定する農地の取得をする場合における当該農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、同日前に旧租税特別措置法第七十六条第二項に規定する特定農業法人が、同項に規定する特定遊休農地の取得をした場合における当該特定遊休農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 the creation of a mortgage that an agricultural cooperative, federation of agricultural cooperatives, forestry cooperative, federation of forestry cooperatives, fishery cooperative or small and medium sized enterprise cooperative receives to secure a claim pertaining to a loan it made by September 30, 2008 to a person engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation.
農業協同組合、農業協同組合連合会、森林組合、森林組合連合会、水産業協同組合又は中小企業等協同組合が、平成二十年九月三十日までに旧租税特別措置法第七十八条に規定する農林漁業者に対して行った貸付け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 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 that paragraph pertaining to the certification prescribed in that paragraph that is granted on or after the date specified in Article 1, item (ii) 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 Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification prescribed in that paragraph that was granted before that date.
新租税特別措置法第八十条第一項の規定は、附則第一条第二号に定める日以後にされる同項に規定する認定に係る同項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、同日前にされた旧租税特別措置法第八十条第一項に規定する認定に係る同項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 of Article 81, 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 that paragraph in the case where a stock company acquires rights concerning real property through an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where rights concerning real property were acquired through an incorporation-type company split or absorption-type company split before the Effective Date.
新租税特別措置法第八十一条第一項の規定は、株式会社が、施行日以後に新設分割又は吸収分割により不動産に関する権利を取得する場合の同項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、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合の旧租税特別措置法第八十一条第一項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 or recording pertaining to the rights listed in the left-hand column of the items of the table in Article 81, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a stock company acquired those rights through an incorporation-type company split or absorption-type company split by March 31, 2008.
株式会社が、平成二十年三月三十一日までに新設分割又は吸収分割により旧租税特別措置法第八十一条第三項の表の各号の上欄に掲げる権利を取得した場合における当該権利に係る登記又は登録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 81, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the provisional registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the provisional registrations listed in the items of Article 81, paragraph (4) of the Former Act on Special Measures Concerning Taxation in the case where an incorporation-type company split or absorption-type company split was carried out before the Effective Date.
新租税特別措置法第八十一条第二項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる仮登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第四項各号に掲げる仮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 81, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registrations listed in the items of Article 81, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where an incorporation-type company split or absorption-type company split was carried out before the Effective Date.
新租税特別措置法第八十一条第三項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第六項各号に掲げる登記に係る登録免許税については、なお従前の例による。
If a stock company carried out an incorporation-type company split or absorption-type company split by March 31, 2009, the provisions then in force continue to govern registration and license tax on the registration of the matters listed in Article 79, paragraph (1), item (v), Article 80, paragraph (1), item (v), or Article 80-2, paragraph (1), item (iv) or (vi) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 81, paragraph (9) of the Former Act on Special Measures Concerning Taxation, the certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or the certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was made by that date.
株式会社が平成二十一年三月三十一日までに新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第九項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって同日までになされたものに係る旧租税特別措置法第七十九条第一項第五号、第八十条第一項第五号又は第八十条の二第一項第四号若しくは第六号（同条第二項において準用する場合を含む。）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。
If a specified foreign trade wharf management operator prescribed in Article 82-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation received, by March 31, 2009, a capital contribution of real property for foreign trade wharf operations prescribed in that paragraph from a designated corporation prescribed in that paragraph, the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of that real property for foreign trade wharf operations accompanying that capital contribution.
旧租税特別措置法第八十二条の三第一項に規定する特定外貿埠頭管理運営者が、平成二十一年三月三十一日までに同項に規定する指定法人から同項に規定する外貿埠頭業務用不動産の出資を受けた場合には、当該出資に伴う当該外貿埠頭業務用不動産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 ownership of the land referred to in Article 83, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a person who held rights concerning land within the improvement project area prescribed in Article 83, paragraph (4) of the Former Act on Special Measures Concerning Taxation acquires under a certified private urban reconstruction project plan prescribed in paragraph (2) of that Article for which the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was obtained by March 31, 2008.
旧租税特別措置法第八十三条第四項に規定する整備事業区域内の土地に関する権利を有していた者が、平成二十年三月三十一日までに同条第二項に規定する国土交通大臣の認定を受けた同項に規定する認定民間都市再生事業計画に基づき取得をする同条第四項の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 of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registrations listed in the items of that Article in the case where an application for that registration is filed on or after January 1, 2010 using an electronic data processing system, and the provisions then in force continue to govern registration and license tax on the registrations listed in the items of Article 84-5 of the Former Act on Special Measures Concerning Taxation in the case where an application for that registration was filed before that date using an electronic data processing system.
新租税特別措置法第八十四条の五の規定は、平成二十二年一月一日以後に電子情報処理組織を使用して同条各号に掲げる登記の申請を行う場合における当該登記に係る登録免許税について適用し、同日前に電子情報処理組織を使用して旧租税特別措置法第八十四条の五各号に掲げる登記の申請を行った場合における当該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 68Transitional Measures Concerning Special Provisions on Local Road Tax
第六十八条（地方道路税の特例に関する経過措置）
The provisions then in force continue to govern local road tax that was imposed, or should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであった地方道路税については、なお従前の例による。
Gasoline for which exemption from local road tax was granted before the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to have been granted exemption from local gasoline tax on or after the Effective Date pursuant to the provisions of Article 89-2, paragraph (1), Article 89-3, paragraph (1), Article 89-4, paragraph (1), Article 90, paragraph (1) or Article 90-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 89-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, Article 89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 89-4, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 14-2, paragraph (7) of the Gasoline Tax Act (Act No. 55 of 1957) as applied mutatis mutandis pursuant to Article 89-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 90, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 90-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), or Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply.
施行日前に旧租税特別措置法第八十九条の二第一項、第八十九条の三第一項、第八十九条の四第一項、第九十条第一項又は第九十条の二第一項の規定により地方道路税の免除を受けた揮発油は、施行日以後に新租税特別措置法第八十九条の二第一項、第八十九条の三第一項、第八十九条の四第一項、第九十条第一項又は第九十条の二第一項の規定により地方揮発油税の免除を受けたものとみなして、新租税特別措置法第八十九条の二第四項、第八十九条の三第五項（新租税特別措置法第八十九条の四第三項において準用する場合を含む。）、第八十九条の四第二項において準用する揮発油税法（昭和三十二年法律第五十五号）第十四条の二第七項、新租税特別措置法第九十条第五項（新租税特別措置法第九十条の二第三項において準用する場合を含む。）又は第九十条の二第二項において準用する揮発油税法第十四条の二第七項の規定を適用する。
Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on the Rates of Interest Tax, etc.
第六十九条（利子税等の割合の特例に関する経過措置）
The provisions of Article 93, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 70-4, paragraph (34) and Article 70-6, paragraph (39) of the New Act on Special Measures Concerning Taxation) apply to interest tax corresponding to the period on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern interest tax corresponding to the period before that date.
新租税特別措置法第九十三条第四項の規定（新租税特別措置法第七十条の四第三十四項及び第七十条の六第三十九項に係る部分に限る。）は、附則第一条第五号に定める日以後の期間に対応する利子税について適用し、同日前の期間に対応する利子税については、なお従前の例による。
With regard to the application of the provisions of Article 93, paragraph (4) 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 (v) of the Supplementary Provisions, the phrase "Article 70-4, paragraph (34) and Article 70-6, paragraph (39)" in that paragraph is deemed to be replaced with "Article 70-4, paragraph (29) and Article 70-6, paragraph (35)".
施行日から附則第一条第五号に定める日の前日までの間における新租税特別措置法第九十三条第四項の規定の適用については、同項中「第七十条の四第三十四項及び第七十条の六第三十九項」とあるのは、「第七十条の四第二十九項及び第七十条の六第三十五項」とする。
Supplementary Provisions, Article 71Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第七十一条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 43, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 7 apply to income tax for 2009 and subsequent years.
第七条の規定による改正後の所得税法等の一部を改正する法律附則第四十三条第五項の規定は、平成二十一年分以後の所得税について適用する。
Supplementary Provisions, Article 101Transitional Measures Concerning Penal Provisions
第百一条（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 102Delegation of Other Transitional Measures to Cabinet Order
第百二条（その他の経過措置の政令への委任）
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 103
第百三条
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。
Supplementary Provisions, Article 104Measures for the Fundamental Reform of the Tax System
第百四条（税制の抜本的な改革に係る措置）
The government is to take the necessary legislative measures by fiscal 2011 in order to carry out, without delay and in stages, a fundamental reform of the tax system including the consumption tax, on the premise that economic conditions are improved through concentrated efforts toward economic recovery within three years including fiscal 2008, while taking into account the financial measures for raising the national treasury's share of the cost of the basic pension to one half and the projected costs of social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In such a case, the reform is to aim at establishing a sustainable fiscal structure by the middle of the 2010s (meaning the period from 2010 to 2019).
政府は、基礎年金の国庫負担割合の二分の一への引上げのための財源措置並びに年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用の見通しを踏まえつつ、平成二十年度を含む三年以内の景気回復に向けた集中的な取組により経済状況を好転させることを前提として、遅滞なく、かつ、段階的に消費税を含む税制の抜本的な改革を行うため、平成二十三年度までに必要な法制上の措置を講ずるものとする。この場合において、当該改革は、二千十年代（平成二十二年から令和元年までの期間をいう。）の半ばまでに持続可能な財政構造を確立することを旨とするものとする。
In providing by law for the effective date and other matters in order to specifically implement the reform referred to in the preceding paragraph, a mechanism is to be put in place that can respond flexibly to unforeseen economic fluctuations, after ascertaining the state of the economic recovery process, trends in the international economy, and other circumstances, and the reform is to be carried out with even greater effort devoted to continuously promoting administrative reform and thoroughly eliminating wasteful expenditure.
前項の改革を具体的に実施するための施行期日等を法制上定めるに当たっては、景気回復過程の状況、国際経済の動向等を見極め、予期せざる経済変動にも柔軟に対応できる仕組みとするものとし、当該改革は、不断に行政改革を推進すること及び歳出の無駄の排除を徹底することに一段と注力して行われるものとする。
The measures referred to in paragraph (1) are to be taken after examination in accordance with the basic directions set out below and based on the results of that examination:
第一項の措置は、次に定める基本的方向性により検討を加え、その結果に基づいて講じられるものとする。
for individual income taxation, from the perspective of correcting disparities and restoring the income redistribution function, to review the various deductions and the tax rate structure and raise the tax burden on high-income earners through adjustments to the top tax rate and to the upper limit of the salary income deduction and other means, and also to consider reducing the burden on low- and middle-income households with consideration for child-rearing and the like as part of comprehensive efforts that also cover the expenditure side, including consideration of a refundable tax credit (meaning a mechanism that appropriately combines benefits and tax credits, or any other mechanism equivalent thereto), and to further promote the integration of the taxation of financial income;
個人所得課税については、格差の是正及び所得再分配機能の回復の観点から、各種控除及び税率構造を見直し、最高税率及び給与所得控除の上限の調整等により高所得者の税負担を引き上げるとともに、給付付き税額控除（給付と税額控除を適切に組み合わせて行う仕組みその他これに準ずるものをいう。）の検討を含む歳出面も合わせた総合的な取組の中で子育て等に配慮して中低所得者世帯の負担の軽減を検討すること並びに金融所得課税の一体化を更に推進すること。
for corporate taxation, from the perspective of ensuring international consistency and strengthening international competitiveness, to consider lowering the effective corporate tax rate together with broadening the taxable base (meaning the scope of what is to be the tax base; the same applies in item (v)), while paying attention to the actual burden on businesses including social insurance premiums;
法人課税については、国際的整合性の確保及び国際競争力の強化の観点から、社会保険料を含む企業の実質的な負担に留意しつつ、課税ベース（課税標準とされるべきものの範囲をいう。第五号において同じ。）の拡大とともに、法人の実効税率の引下げを検討すること。
for consumption taxation, from the perspective of making it clear that the burden is reliably returned to the public, to consider the consumption tax rate on the premise that it is made clear in the budget and in the settlement of accounts that the full amount of the consumption tax is applied to the costs of institutionally established social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In doing so, to consider giving consideration to low-income earners by making comprehensive efforts, such as considering multiple tax rates, from a viewpoint that also covers the expenditure side;
消費課税については、その負担が確実に国民に還元されることを明らかにする観点から、消費税の全額が制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用に充てられることが予算及び決算において明確化されることを前提に、消費税の税率を検討すること。その際、歳出面も合わせた視点に立って複数税率の検討等の総合的な取組を行うことにより低所得者への配慮について検討すること。
for the various automobile-related taxes, to comprehensively review the structure of the taxes and the structure of the tax rates, including the provisional tax rates (meaning the tax rates under special provisions based on the Act on Special Measures Concerning Taxation and the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), while simplifying them and taking into account the severe fiscal situation, their impact on the environment, and other factors, and to consider reducing the burden;
自動車関係諸税については、簡素化を図るとともに、厳しい財政事情、環境に与える影響等を踏まえつつ、税制の在り方及び暫定税率（租税特別措置法及び地方税法（昭和二十五年法律第二百二十六号）附則に基づく特例による税率をいう。）を含む税率の在り方を総合的に見直し、負担の軽減を検討すること。
for asset taxation, from the perspective of preventing disparities from becoming entrenched, responding to the progress of the socialization of support in old age, and other considerations, to review the taxable base, the tax rate structure, and other aspects of the inheritance tax and to consider making the burden appropriate;
資産課税については、格差の固定化の防止、老後における扶養の社会化の進展への対処等の観点から、相続税の課税ベース、税率構造等を見直し、負担の適正化を検討すること。
to improve convenience for taxpayers and ensure proper taxation, including preparing for the introduction of a taxpayer identification number system;
納税者番号制度の導入の準備を含め、納税者の利便の向上及び課税の適正化を図ること。
for local taxation, from the perspective of promoting decentralization and of securing stable financial resources for the social security system across the national and local governments, to consider enhancing the local consumption tax and, by reviewing the structure of local corporate taxation, to advance the building of a local tax system with little uneven distribution of tax sources and with stable tax revenue;
地方税制については、地方分権の推進及び国と地方を通じた社会保障制度の安定財源の確保の観点から、地方消費税の充実を検討するとともに、地方法人課税の在り方を見直すことにより、税源の偏在性が小さく、税収が安定的な地方税体系の構築を進めること。
from the perspective of promoting low-carbon development, to promote the greening of the tax system as a whole (meaning reviews that contribute to reducing the burden on the environment).
低炭素化を促進する観点から、税制全体のグリーン化（環境への負荷の低減に資するための見直しをいう。）を推進すること。