Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第百二十四条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
新租税特別措置法第六十九条の四の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する小規模宅地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第六十九条の四第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
The provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in item (i) of that paragraph acquired by gift before January 1, 2010.
平成二十二年一月一日前に旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が贈与により取得をした同項第五号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。
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2010. In this case, with regard to the application of the provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation to a person who has received the application of the provisions of paragraph (1) of Article 70-2 of the Former Act on Special Measures Concerning Taxation with regard to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article acquired by gift before that date, in paragraph (1) of that Article, the phrase "December 31, 2011" is deemed to be replaced with "December 31 of that year", the phrase "tax-exempt limit for housing funds" with "15,000,000 yen", and the phrase "this paragraph" with "Article 70-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)", and in paragraph (6), item (iv) of that Article, the phrase "tax-exempt limit for housing funds prescribed in paragraph (2), item (vi) of that Article" with "15,000,000 yen", and the provisions of paragraph (2), item (vi) of that Article do not apply.
新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が平成二十二年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。この場合において、同日前に贈与により取得をした旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金について同条第一項の規定の適用を受けた者に係る新租税特別措置法第七十条の二の規定の適用については、同条第一項中「平成二十三年十二月三十一日」とあるのは「同年十二月三十一日」と、「住宅資金非課税限度額」とあるのは「千五百万円」と、「この項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項」と、同条第六項第四号中「同条第二項第六号に規定する住宅資金非課税限度額」とあるのは「千五百万円」とし、同条第二項第六号の規定は、適用しない。
If a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who acquires funds for housing acquisition, etc. prescribed in item (v) of that paragraph by gift from a lineal ascendant of that donee during the period from January 1, 2010 to December 31, 2010 falls under any of the cases listed in the items of paragraph (1) of that Article, the provisions of that Article may be applied at the choice of that person, notwithstanding the provisions of the preceding paragraph.
平成二十二年一月一日から同年十二月三十一日までの間にその直系尊属からの贈与により旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金の取得をする同項第一号に規定する特定受贈者が、同条第一項各号に掲げる場合に該当するときは、前項の規定にかかわらず、その者の選択により、同条の規定を適用することができる。
The provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in that paragraph acquired by gift before January 1, 2010.
旧租税特別措置法第七十条の三の二第一項に規定する特定受贈者が平成二十二年一月一日前に贈与により取得をした同項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。
The provisions of Articles 70-7, 70-7-2 and 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation (including special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that paragraph) acquired by inheritance, bequest or gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation (including special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that paragraph) acquired by inheritance, bequest or gift before the Effective Date.
新租税特別措置法第七十条の七、第七十条の七の二及び第七十条の七の四の規定は、施行日以後に相続若しくは遺贈又は贈与により取得をする新租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（新租税特別措置法第七十条の七の三第一項の規定により相続又は遺贈により取得をしたものとみなされる同項に規定する特例受贈非上場株式等を含む。）に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（旧租税特別措置法第七十条の七の三第一項の規定により相続又は遺贈により取得をしたものとみなされる同項に規定する特例受贈非上場株式等を含む。）に係る相続税又は贈与税については、なお従前の例による。
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation under the provisions of that paragraph by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (2) of the Supplementary Provisions of that Act or in the case where the specified donee referred to in paragraph (4) of that Article has chosen, pursuant to the provisions of that paragraph, to apply the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of that Act".
正当な理由がなくて旧租税特別措置法第七十条の二第四項の規定による同項に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第二項の規定によりなお従前の例によることとされる場合若しくは同条第四項の規定により同項の特定受贈者が同法第十八条の規定による改正前の租税特別措置法第七十条の二の規定の適用を選択した場合における同条第四項」とする。
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-3-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation under the provisions of that paragraph by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (5) of the Supplementary Provisions of that Act".
正当な理由がなくて旧租税特別措置法第七十条の三の二第三項の規定による同項に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第五項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同法第十八条の規定による改正前の租税特別措置法第七十条の三の二第三項」とする。
With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who has failed, without justifiable grounds, to file the amended return prescribed in Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) under the provisions of those provisions by the due date for filing it (limited to a due date falling on or after June 1, 2010), the phrase "or Article 70-3, paragraph (4)" in that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 64, paragraph (6) of the Supplementary Provisions of that Act".
正当な理由がなくて所得税法等の一部を改正する法律（平成二十一年法律第十三号）第五条の規定による改正前の租税特別措置法第七十条の三の三第五項又は第七十条の三の四第三項の規定によるこれらの規定に規定する修正申告書をその提出期限（平成二十二年六月一日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十四条第六項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同法第五条の規定による改正前の租税特別措置法第七十条の三の三第五項若しくは第七十条の三の四第三項」とする。
Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Registration and License Tax
第百二十五条（登録免許税の特例に関する経過措置）
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land holding rationalization project prescribed in that paragraph purchased that agricultural land before the Effective Date.
旧租税特別措置法第七十六条第一項に規定する農地保有合理化事業を行う法人が、施行日前に同項に規定する農用地の買入れをした場合における当該農用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 ownership of agricultural land referred to in Article 76, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land use consolidation facilitation project prescribed in that paragraph purchased that agricultural land before the Effective Date.
旧租税特別措置法第七十六条第二項に規定する農地利用集積円滑化事業を行う法人が、施行日前に同項の農用地の買入れをした場合における当該農用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 or vessels pertaining to the succession in the case where a fishery cooperative succeeded to the rights and obligations prescribed in Article 78, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
漁業協同組合が、施行日前に旧租税特別措置法第七十八条第一項に規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶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。
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in items (i) through (iii) of that paragraph in the case where the certification prescribed in that paragraph is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in items (i) through (iii) of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was granted before the Effective Date.
新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項第一号から第三号まで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、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合における同項第一号から第三号まで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 registration of the matters listed in paragraph (1), item (i) of Article 80 of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.
施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同条第一項第一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 a mortgage on real property in the case where the Norinchukin Bank acquired rights to that real property through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
農林中央金庫が、施行日前に旧租税特別措置法第八十条の三第一項に規定する事業譲渡により不動産に関する権利を取得した場合における当該不動産の抵当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 specified agricultural cooperative prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired rights to that real property through a merger prescribed in that paragraph before the Effective Date.
旧租税特別措置法第八十条の三第二項に規定する特定農業協同組合が、施行日前に同項に規定する合併により不動産に関する権利を取得した場合における当該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。
The provisions of Article 83-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property accompanying the acquisition of ownership of real property other than a warehouse, etc. prescribed in that paragraph or of a nominative monetary claim, in the case where a special purpose company prescribed in that paragraph acquires ownership of that real property or acquires the nominative monetary claim 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 rights to real property accompanying the acquisition of specified real property or of a nominative monetary claim, in the case where a special purpose company prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired specified real property prescribed in that paragraph that meets the requirements listed in item (ii) of that paragraph or acquired a nominative monetary claim before the Effective Date.
新租税特別措置法第八十三条の二第一項の規定は、施行日以後に同項に規定する特定目的会社が同項に規定する倉庫等以外の不動産の所有権を取得する場合又は指名金銭債権を取得する場合における当該不動産の所有権又は当該指名金銭債権の取得に伴う不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号に掲げる要件を満たすもの又は指名金銭債権を取得した場合における当該特定不動産又は指名金銭債権の取得に伴う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。
The provisions of Article 83-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in that paragraph in the case where a trust company, etc. prescribed in that paragraph acquires ownership of that real property 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 real property prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in that paragraph acquired ownership of that real property before the Effective Date.
新租税特別措置法第八十三条の二第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該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適用し、施行日前に旧租税特別措置法第八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該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 of Article 83-2, 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 real property other than a warehouse, etc. prescribed in that paragraph in the case where an investment corporation prescribed in that paragraph acquires ownership of that real property 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 real property prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in that paragraph acquired ownership of that real property before the Effective Date.
新租税特別措置法第八十三条の二第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該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適用し、施行日前に旧租税特別措置法第八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該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。
In the case where a passenger railway business operator prescribed in Article 83-4 of the Former Act on Special Measures Concerning Taxation that obtained the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that Article before the Effective Date for a railway business restructuring implementation plan prescribed in that Article acquires specified railway facilities prescribed in that Article based on that railway business restructuring implementation plan, the provisions of that Article remain in force.
旧租税特別措置法第八十三条の四に規定する旅客鉄道事業者であって同条に規定する鉄道事業再構築実施計画について施行日前に同条に規定する国土交通大臣の認定を受けた者が当該鉄道事業再構築実施計画に基づいて同条に規定する特定鉄道施設の取得をした場合については、同条の規定は、なおその効力を有する。