Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2012.
この法律は、平成二十四年四月一日から施行する。
Supplementary Provisions, Article 10Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十条（租税特別措置法の一部改正に伴う経過措置）
With regard to the period of validity of the certification of a corporation that received the certification under Article 66-11-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) before the Effective Date, the provisions then in force continue to govern.
施行日前に前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第六十六条の十一の二第三項の認定を受けた法人のその認定の有効期間については、なお従前の例による。
With regard to the certification under Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that the Commissioner of the National Tax Agency grants on or after the Effective Date upon an application for that certification filed by a corporation before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に行った旧租税特別措置法第六十六条の十一の二第三項の認定の申請につき、国税庁長官が施行日以後に行う同項の認定については、なお従前の例による。
With regard to the revocation, on or after the Effective Date, by the Commissioner of the National Tax Agency of the certification under Article 66-11-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation of a corporation that received the certification under Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a corporation that received the certification under paragraph (3) of that Article on or after the Effective Date under the provisions then in force pursuant to the provisions of the preceding paragraph, and excluding a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities), the provisions then in force continue to govern.
施行日前に旧租税特別措置法第六十六条の十一の二第三項の認定を受けた法人（施行日以後に前項の規定に基づきなお従前の例により同条第三項の認定を受けた法人を含み、新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人を除く。）の国税庁長官が施行日以後に行う旧租税特別措置法第六十六条の十一の二第五項の認定の取消しについては、なお従前の例による。
With regard to a corporation that received the certification under Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a corporation that received the certification under paragraph (3) of that Article on or after the Effective Date under the provisions then in force pursuant to the provisions of paragraph (2), and excluding a corporation whose certification was revoked on or after the Effective Date under the provisions then in force pursuant to the provisions of the preceding paragraph, a corporation whose period of validity of the certification has expired, and a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities; hereinafter referred to as a "former certified specified nonprofit corporation"), the provisions of Article 50, paragraph (1) of the New Act on Promotion of Specified Non-profit Activities do not apply.
The provisions of Article 41-18-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.
前条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四十一条の十八の二の規定は、平成二十四年分以後の所得税について適用し、平成二十三年分以前の所得税については、なお従前の例による。
If the amount of donations paid by an individual in each year from 2012 onward includes an amount of donations to a former certified specified nonprofit corporation, the provisions of Article 41-18-2 of the New Act on Special Measures Concerning Taxation and other provisions of laws and regulations concerning income tax apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities.
個人が平成二十四年以後の各年において支出する寄附金の額のうちに旧認定特定非営利活動法人に対する寄附金の額がある場合においては、当該旧認定特定非営利活動法人を新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第四十一条の十八の二の規定その他の所得税に関する法令の規定を適用する。
The provisions of Article 66-11-2, paragraph (1) 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 (excluding corporation tax for the business years prescribed in the following paragraph), and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
新租税特別措置法第六十六条の十一の二第一項の規定は、法人の施行日以後に終了する事業年度分の法人税（次項に規定する事業年度分の法人税を除く。）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。
With regard to corporation tax for business years of a former certified specified nonprofit corporation ending on or after the Effective Date, the provisions of Article 66-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "Article 46, paragraph (1)" is deemed to be replaced with "Article 70, paragraph (1)", and the phrase 'the phrase "in the case where the provisions of Article 37 are applied" in that paragraph is deemed to be replaced with "in the case where the provisions of Article 37 are applied (excluding the case where the provisions of Article 37 of the Corporation Tax Act are applied to a certified specified nonprofit corporation prescribed in Article 66-11-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957))"' is deemed to be replaced with 'the phrase "a public interest corporation, etc." in paragraph (4) of that Article is deemed to be replaced with "a public interest corporation, etc. or a certified specified nonprofit corporation (meaning a certified specified nonprofit corporation prescribed in Article 66-11-2, paragraph (1) (Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011), which remains in force pursuant to the provisions of Article 10, paragraph (8) (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of that Act; the same applies in the following paragraph)", and the phrase "a public interest corporation, etc." in paragraph (5) of that Article with "a public interest corporation, etc. or a certified specified nonprofit corporation"'.
旧認定特定非営利活動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は、旧租税特別措置法第六十六条の十一の二第一項の規定は、なおその効力を有する。この場合において、同項中「第四十六条第一項」とあるのは「第七十条第一項」と、「同項中「第三十七条の規定を適用する場合」とあるのは、「第三十七条の規定を適用する場合（租税特別措置法（昭和三十二年法律第二十六号）第六十六条の十一の二第三項に規定する認定特定非営利活動法人について法人税法第三十七条の規定を適用する場合を除く。）」」とあるのは「同条第四項中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人（特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第十条第八項（租税特別措置法の一部改正に伴う経過措置）の規定によりなおその効力を有するものとされる同法附則第九条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第六十六条の十一の二第一項（認定特定非営利活動法人に対する寄附金の損金算入等の特例）に規定する認定特定非営利活動法人をいう。次項において同じ。）が」と、同条第五項中「公益法人等が」とあるのは「公益法人等又は認定特定非営利活動法人が」」とする。
The provisions of Article 66-11-2, paragraph (2) 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 (Act No. 34 of 1965); the same applies hereinafter in this paragraph and the following paragraph) 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.
新租税特別措置法第六十六条の十一の二第二項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項及び次項において同じ。）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。
If the amount of donations paid by a corporation in a business year ending on or after the Effective Date includes an amount of donations to a former certified specified nonprofit corporation, the provisions of Article 66-11-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities. In this case, in that paragraph, the phrase "means ...)" is deemed to be replaced with "means ..., including a former certified specified nonprofit corporation prescribed in Article 10, paragraph (4) (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011))", and the phrase "paragraph (2) of that Article" with "Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation".
法人が施行日以後に終了する事業年度において支出する寄附金の額のうちに旧認定特定非営利活動法人に対する寄附金の額がある場合においては、当該旧認定特定非営利活動法人を新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第六十六条の十一の二第二項の規定を適用する。この場合において、同項中「をいう。）」とあるのは「をいい、特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第十条第四項（租税特別措置法の一部改正に伴う経過措置）に規定する旧認定特定非営利活動法人を含む。）」と、「同条第二項」とあるのは「租税特別措置法第六十六条の十一の二第二項」とする。
The provisions of Article 66-11-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a corporation whose certification prescribed in that paragraph is revoked on or after the Effective Date, and the provisions then in force continue to govern a corporation whose certification prescribed in Article 66-11-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation was revoked before the Effective Date.
新租税特別措置法第六十六条の十一の二第三項の規定は、施行日以後に同項に規定する認定を取り消された法人について適用し、施行日前に旧租税特別措置法第六十六条の十一の二第九項に規定する認定を取り消された法人については、なお従前の例による。
With regard to a corporation whose certification has been revoked on or after the Effective Date under the provisions then in force pursuant to the provisions of paragraph (3), the provisions of Article 66-11-2, paragraphs (9) through (11) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "paragraph (3)" in paragraph (9) of that Article is deemed to be replaced with "Article 66-11-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011)".
施行日以後に第三項の規定に基づきなお従前の例により認定を取り消された法人については、旧租税特別措置法第六十六条の十一の二第九項から第十一項までの規定は、なおその効力を有する。この場合において、同条第九項中「第三項」とあるのは、「特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第九条の規定による改正前の租税特別措置法第六十六条の十一の二第三項」とする。
The provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
新租税特別措置法第六十八条の九十六第一項の規定は、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終了する連結事業年度分の法人税について適用し、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終了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。
If the amount of donations paid by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in a consolidated business year ending on or after the Effective Date includes an amount of donations to a former certified specified nonprofit corporation, the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities. In this case, in that paragraph, the phrase "means ...)" is deemed to be replaced with "means ..., including a former certified specified nonprofit corporation prescribed in Article 10, paragraph (4) (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Specified Non-profit Activities (Act No. 70 of 2011))", and the phrase "that Act" with "the Act on Special Measures Concerning Taxation".
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が施行日以後に終了する連結事業年度において支出する寄附金の額のうちに旧認定特定非営利活動法人に対する寄附金の額がある場合においては、当該旧認定特定非営利活動法人を新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第六十八条の九十六第一項の規定を適用する。この場合において、同項中「をいう。）」とあるのは「をいい、特定非営利活動促進法の一部を改正する法律（平成二十三年法律第七十号）附則第十条第四項（租税特別措置法の一部改正に伴う経過措置）に規定する旧認定特定非営利活動法人を含む。）」と、「同法」とあるのは「租税特別措置法」とする。
The provisions of Article 70, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
新租税特別措置法第七十条第十項の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得する財産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した財産に係る相続税については、なお従前の例による。
In the case where a person who has acquired property by inheritance or bequest on or after the Effective Date makes a gift (excluding a gift that takes effect upon the death of the donor) of that acquired property to a former certified specified nonprofit corporation, by the due date for filing the return prescribed in Article 70, paragraph (1) of the New Act on Special Measures Concerning Taxation, in connection with a business pertaining to specified non-profit activities prescribed in Article 2, paragraph (1) of the New Act on Promotion of Specified Non-profit Activities conducted by that former certified specified nonprofit corporation, the provisions of Article 70, paragraph (10) of the New Act on Special Measures Concerning Taxation apply by deeming that former certified specified nonprofit corporation to be a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities.
施行日以後に相続又は遺贈により財産を取得した者が、当該取得した財産を新租税特別措置法第七十条第一項に規定する申告書の提出期限までに旧認定特定非営利活動法人に対し、当該旧認定特定非営利活動法人の行う新特定非営利活動促進法第二条第一項に規定する特定非営利活動に係る事業に関連する贈与（贈与をした者の死亡により効力を生ずる贈与を除く。）をする場合においては、当該旧認定特定非営利活動法人を同条第三項に規定する認定特定非営利活動法人とみなして、新租税特別措置法第七十条第十項の規定を適用する。
Supplementary Provisions, Article 18Delegation to Cabinet Order
第十八条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。