Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Makes an Expenditure for Undisclosed Purposes
第八十三条（連結法人が使途秘匿金の支出をした場合の課税の特例に関する経過措置）
The provisions of Article 68-67, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the New Act on General Rules for National Taxes (limited to the part pertaining to paragraph (1), item (ii)) that are made on or after January 1, 2013 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation (excluding those pertaining to an investigation, etc. covered by the transitional measures prescribed in Article 39, paragraph (1) of the Supplementary Provisions).
新租税特別措置法第六十八条の六十七第七項の規定は、平成二十五年一月一日以後に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に対して行う新国税通則法第七十四条の二（第一項第二号に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求（附則第三十九条第一項に規定する経過措置調査等に係るものを除く。）について適用する。
The provisions then in force continue to govern questions or inspections under the provisions of Article 153 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act) that were made on or before December 31, 2012 to a consolidated parent corporation referred to in Article 68-67, paragraph (7) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation (including those pertaining to an investigation covered by the transitional measures prescribed in Article 25 of the Supplementary Provisions).
平成二十四年十二月三十一日以前に旧租税特別措置法第六十八条の六十七第七項の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に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。）の規定による質問又は検査（附則第二十五条に規定する経過措置調査に係るものを含む。）については、なお従前の例による。
Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
第八十四条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of Article 68-88, paragraphs (8), (10) (excluding the part pertaining to paragraph (9)) and (11) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission that are made on or after January 1, 2013 to a person engaged in a business of the same type prescribed in paragraph (8) of that Article (excluding those pertaining to an investigation of a consolidated corporation prescribed in that paragraph that has continued from before that date (limited to an investigation in which, before that date, questions or inspections pertaining to that investigation under the provisions of Article 153 of the Former Corporation Tax Act, or under the provisions of Article 153 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act, had been made to that consolidated corporation; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions or inspections under the provisions of Article 68-88, paragraph (8) of the Former Act on Special Measures Concerning Taxation that were made before that date to a person engaged in a business of the same type prescribed in that paragraph (including those pertaining to an investigation covered by the transitional measures).
新租税特別措置法第六十八条の八十八第八項、第十項（第九項に係る部分を除く。）及び第十一項の規定は、平成二十五年一月一日以後に同条第八項に規定する同種の事業を営む者に対して行う質問、検査又は提示若しくは提出の要求（同項に規定する連結法人につき同日前から引き続き行われている調査（同日前に当該連結法人に対して当該調査に係る旧法人税法第百五十三条又は旧法人税法第百五十五条において準用する旧法人税法第百五十三条の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧租税特別措置法第六十八条の八十八第八項に規定する同種の事業を営む者に対して行った同項の規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
The provisions of Article 68-88, paragraph (9) and paragraph (10) (limited to the part pertaining to paragraph (9)) of the New Act on Special Measures Concerning Taxation apply to books and documents prescribed in paragraph (9) of that Article that are submitted on or after January 1, 2013.
新租税特別措置法第六十八条の八十八第九項及び第十項（第九項に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出される同条第九項に規定する帳簿書類について適用する。
The provisions of Article 68-88, paragraph (17) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the statutory due date for filing a return prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes falls on or after the Effective Date.
新租税特別措置法第六十八条の八十八第十七項の規定は、施行日以後に国税通則法第二十三条第一項に規定する法定申告期限が到来する法人税について適用する。
The provisions of Article 68-88, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in the items of that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the time limit or date specified in the items of Article 68-88, paragraph (16) of the Former Act on Special Measures Concerning Taxation fell before the Effective Date.
新租税特別措置法第六十八条の八十八第十八項の規定は、施行日以後に同項各号に定める期限又は日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十八条の八十八第十六項各号に定める期限又は日が到来した法人税については、なお従前の例による。
The provisions of Article 68-88, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the time limit or date specified in the items of paragraph (18) of that Article falls on or after the Effective Date.
新租税特別措置法第六十八条の八十八第二十一項の規定は、施行日以後に同条第十八項各号に定める期限又は日が到来する法人税について適用する。
With regard to the application of the provisions of Article 68-88, paragraph (23) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2012, the phrase "through paragraph (6) and paragraph (9)" in that paragraph is deemed to be replaced with "through paragraph (6)".
施行日から平成二十四年十二月三十一日までの間における新租税特別措置法第六十八条の八十八第二十三項の規定の適用については、同項中「第六項まで及び第九項」とあるのは、「第六項まで」とする。
Supplementary Provisions, Article 86Transitional Measures Concerning Special Provisions on Liquor Tax, etc.
第八十六条（酒税等の特例に関する経過措置）
The provisions of Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (excluding the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) (hereinafter referred to in this paragraph as the "provisions of the new Act") apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-4, paragraph (1) or Article 74-5, item (ii) of the New Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 to persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has continued from before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples pertaining to that investigation under the provisions of Article 53, paragraph (1) of the Former Liquor Tax Act, or Article 26 of the Former Gasoline Tax Act and Article 14-2 of the Former Local Gasoline Tax Act, as applied mutatis mutandis under the provisions of Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this paragraph as the "provisions of the former Act"), had been made to those persons; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 53, paragraph (1) of the Former Liquor Tax Act, or Article 26 of the Former Gasoline Tax Act and Article 14-2 of the Former Local Gasoline Tax Act, as applied mutatis mutandis under the provisions of the former Act, that were made before that date to persons prescribed in the provisions of the former Act (including those pertaining to an investigation covered by the transitional measures).
新租税特別措置法第八十七条の八第四項、第八十八条の七第九項、第八十九条の二第十項、第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する新国税通則法第七十四条の四第一項又は第七十四条の五第二号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る旧租税特別措置法第八十七条の八第四項、第八十八条の七第九項、第八十九条の二第十項、第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項の規定（以下この項において「旧法の規定」という。）において準用する旧酒税法第五十三条第一項又は旧揮発油税法第二十六条及び旧地方揮発油税法第十四条の二の規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法の規定に規定する者に対して行った旧法の規定において準用する旧酒税法第五十三条第一項又は旧揮発油税法第二十六条及び旧地方揮発油税法第十四条の二の規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。
The provisions of Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
新租税特別措置法第八十八条の七第九項、第八十九条の二第十項、第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。
Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax
第九十条（石油石炭税の特例に関する経過措置）
The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (excluding the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) (hereinafter referred to in this paragraph as the "provisions of the new Act") apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the New Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 to persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has continued from before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples pertaining to that investigation under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this paragraph as the "provisions of the former Act") had been made to those persons; hereinafter referred to in this paragraph as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act that were made before that date to persons prescribed in the provisions of the former Act (including those pertaining to an investigation covered by the transitional measures).
新租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する新国税通則法第七十四条の五第四号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る旧租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項の規定（以下この項において「旧法の規定」という。）において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧法の規定に規定する者に対して行った旧法の規定において準用する旧石油石炭税法第二十三条の規定による質問、検査又は採取（経過措置調査に係るものを含む。）については、なお従前の例による。
The provisions of Article 90-4-2, paragraph (2) or Article 90-6-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the parts of those provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013.
新租税特別措置法第九十条の四の二第二項又は第九十条の六の二第五項（これらの規定中新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。
Supplementary Provisions, Article 104Transitional Measures Concerning Penal Provisions
第百四条（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 104-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置）
Matters necessary with regard to 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 April 1, 2011 (including the 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平成二十三年四月一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 105Delegation of Other Transitional Measures to Cabinet Order
第百五条（その他の経過措置の政令への委任）
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 106Review Toward Improving the Tax Payment Environment
第百六条（納税環境の整備に向けた検討）
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。