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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the following provisions: the day on which two months have elapsed from the date of promulgation;

次に掲げる規定　公布の日から起算して二月を経過した日

Omitted

略

the provisions in amending (limited to the part concerning ), the provisions amending (excluding the part concerning , and and the part in deleting "or " and replacing "" with ""), the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 78, paragraph (3) of the Supplementary Provisions;

中の改正規定（に係る部分に限る。）、の改正規定（、及びに係る部分並びに中「又は」を削り、「」を「」に改める部分を除く。）、の改正規定、の改正規定及びの改正規定並びに附則第七十八条第三項の規定

the provisions in amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Articles 26, 27, 57 and 73 of the Supplementary Provisions: October 1, 2011;

中の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第二十六条、第二十七条、第五十七条及び第七十三条の規定　平成二十三年十月一日

the following provisions: January 1, 2012

次に掲げる規定　平成二十四年一月一日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending (excluding the part concerning and ), the provisions amending (excluding the part concerning ), the provisions amending (excluding the part concerning , and ), the provisions amending , the provisions adding one Article after (excluding the part concerning ) and the provisions amending (limited to the part concerning and ), and the provisions of Article 28, Article 32, Article 33, paragraph (2), Article 36, Article 42, paragraph (2), Article 43, Article 49, paragraphs (2) through (4) and Article 81 of the Supplementary Provisions;

中の改正規定、の改正規定、の改正規定（及びに係る部分を除く。）、の改正規定（に係る部分を除く。）、の改正規定（、及びに係る部分を除く。）、の改正規定、の次に一条を加える改正規定（に係る部分を除く。）及びの改正規定（及びに係る部分に限る。）並びに附則第二十八条、第三十二条、第三十三条第二項、第三十六条、第四十二条第二項、第四十三条、第四十九条第二項から第四項まで及び第八十一条の規定

Omitted

略

the following provisions: January 1, 2013;

次に掲げる規定　平成二十五年一月一日

Omitted

略

the provisions in amending , and the provisions of Article 44 of the Supplementary Provisions;

中の改正規定及び附則第四十四条の規定

the following provisions: January 1, 2014;

次に掲げる規定　平成二十六年一月一日

Omitted

略

the provisions in amending , the provisions amending and the provisions adding one Article after (limited to the part concerning ), and the provisions of Article 29, Article 37 and Article 49, paragraph (1) of the Supplementary Provisions;

中の改正規定、の改正規定及びの次に一条を加える改正規定（に係る部分に限る。）並びに附則第二十九条、第三十七条及び第四十九条第一項の規定

the provisions in amending (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending , the provisions amending (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending , the provisions amending (excluding the part replacing "the items of " with "the items of ", "June 30, 2011" with "March 31, 2012", and "" with "") and the provisions amending : the date on which the comes into effect;

中の改正規定（「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。）、の改正規定、の改正規定（「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。）、の改正規定、の改正規定（「各号」を「各号」に、「平成二十三年六月三十日」を「平成二十四年三月三十一日」に、「」を「」に改める部分を除く。）及びの改正規定　の施行の日

the provisions in amending , the provisions amending and the provisions amending : the date on which the provisions set forth in until the Review of Health and Welfare Policies for Persons with Disabilities Based on Deliberations at the come into effect;

中の改正規定、の改正規定及びの改正規定　障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見に掲げる規定の施行の日

the provisions in amending (including its caption) (excluding the part in replacing "June 30, 2011" with "March 31, 2013"), the provisions amending (including its caption) (excluding the part in replacing "June 30, 2011" with "March 31, 2013") and the provisions amending (including its caption) (excluding the part in replacing "June 30, 2011" with "March 31, 2013"), and the provisions of Article 31, paragraphs (6) and (7), Article 53, paragraphs (12) and (13) and Article 68, paragraphs (12) and (13) of the Supplementary Provisions: the date on which the comes into effect;

中（見出しを含む。）の改正規定（中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）、（見出しを含む。）の改正規定（中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）及び（見出しを含む。）の改正規定（中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）並びに附則第三十一条第六項及び第七項、第五十三条第十二項及び第十三項並びに第六十八条第十二項及び第十三項の規定　の施行の日

the provisions in deleting the caption of and adding a caption before , the provisions amending (limited to the part concerning and ), the provisions deleting and , renumbering as and adding one Article after , the provisions adding one Article after , the provisions amending (limited to the part adding "or the main clause of " after "the main clause of "), the provisions amending , the provisions adding two Sections after Chapter III, Section 3-3 of (limited to the part concerning Section 3-5) and the provisions adding two Sections after Section 14 of that Chapter (limited to the part concerning Section 14-3), and the provisions of Article 33, paragraph (1), Article 34, Article 55 and Article 70 of the Supplementary Provisions: the date on which the comes into effect;

中の見出しを削り、の前に見出しを付する改正規定、の改正規定（及びに係る部分に限る。）、及びを削り、をとし、の次に一条を加える改正規定、の次に一条を加える改正規定、の改正規定（「本文」の下に「又は本文」を加える部分に限る。）、の改正規定、第三章第三節の三の次に二節を加える改正規定（第三節の五に係る部分に限る。）並びに同章第十四節の次に二節を加える改正規定（第十四節の三に係る部分に限る。）並びに附則第三十三条第一項、第三十四条、第五十五条及び第七十条の規定　の施行の日

the provisions in amending (limited to the part adding one item after ), the provisions amending (excluding the part adding "or the main clause of " after "the main clause of "), the provisions adding two Articles after (limited to the part concerning ), the provisions adding two Sections after Chapter III, Section 3-3 of (excluding the part concerning Section 3-5), the provisions amending (limited to the part adding one item after ), the provisions adding two Articles after (limited to the part concerning ), the provisions adding two Sections after Section 14 of that Chapter (excluding the part concerning Section 14-3) and the provisions amending the table in (limited to the part concerning the row for municipalities in that table), and the provisions of Article 35, paragraph (2), Article 45, Article 52, Article 54, Article 56, paragraph (2), Article 66, Article 69, Article 72, paragraph (2), (limited to the provisions amending (limited to the part adding ", " after "") and the provisions amending (limited to the part adding ", " after "")) and (limited to the part concerning of the row for the in ) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定（の次に一号を加える部分に限る。）、の改正規定（「本文」の下に「又は本文」を加える部分を除く。）、の次に二条を加える改正規定（に係る部分に限る。）、第三章第三節の三の次に二節を加える改正規定（第三節の五に係る部分を除く。）、の改正規定（の次に一号を加える部分に限る。）、の次に二条を加える改正規定（に係る部分に限る。）、同章第十四節の次に二節を加える改正規定（第十四節の三に係る部分を除く。）及びの表の改正規定（同表の市町村の項に係る部分に限る。）並びに附則第三十五条第二項、第四十五条、第五十二条、第五十四条、第五十六条第二項、第六十六条、第六十九条、第七十二条第二項、（の改正規定（「」の下に「、」を加える部分に限る。）及びの改正規定（「」の下に「、」を加える部分に限る。）に限る。）及び（の項第二号に係る部分に限る。）の規定　の施行の日

the provisions in renumbering as and adding one Article after and the provisions renumbering as and adding one Article after , and the provisions of Article 53, paragraph (5) and Article 68, paragraph (5) of the Supplementary Provisions: the date on which the comes into effect;

中をとし、の次に一条を加える改正規定及びをとし、の次に一条を加える改正規定並びに附則第五十三条第五項及び第六十八条第五項の規定　の施行の日

the provisions in amending the caption of , the provisions amending (excluding the part replacing "June 30, 2011" with "March 31, 2013") and the provisions amending : the date on which the comes into effect.

中の見出しの改正規定、の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）及びの改正規定　の施行の日

Supplementary Provisions, Article 23Principle of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第二十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）

Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.

別段の定めがあるものを除き、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。）第二章の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 24Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts

第二十四条（特定寄附信託の利子所得の非課税に関する経過措置）

The provisions of Article 4-5 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in arising from the trust property of a trust created under a specified donation trust contract prescribed in that a resident concludes on or after the Effective Date.

の規定は、居住者が施行日以後に締結するに規定する特定寄附信託契約に基づき設定された信託の信託財産につき生ずるに規定する利子等について適用する。

Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.

第二十五条（振替国債等の利子の課税の特例等に関する経過措置）

The provisions of Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest on book-entry government bonds prescribed in (referred to as "book-entry government bonds" in the following paragraph) or book-entry municipal bonds prescribed in (referred to as "book-entry municipal bonds" in the following paragraph), or on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as "specified book-entry corporate bonds, etc." in the following paragraph), arising from the trust property of a foreign pension trust prescribed in Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, whose calculation period begins on or after the Effective Date.

（において準用する場合を含む。）の規定は、に規定する外国年金信託の信託財産につき生ずるに規定する振替国債（次項において「振替国債」という。）若しくはに規定する振替地方債（次項において「振替地方債」という。）又はに規定する特定振替社債等（次項において「特定振替社債等」という。）の利子でその計算期間の初日が施行日以後であるものについて適用する。

The provisions of Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or a foreign corporation receives on book-entry government bonds or book-entry municipal bonds, or on specified book-entry corporate bonds, etc., belonging to the partnership property prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation under a partnership contract prescribed in or to the trust property of a trust prescribed in , whose calculation period begins on or after the Effective Date.

（において準用する場合を含む。）の規定は、非居住者又は外国法人がに規定する組合契約に係るに規定する組合財産又はに規定する信託の信託財産に属する振替国債若しくは振替地方債又は特定振替社債等につき支払を受ける利子でその計算期間の初日が施行日以後であるものについて適用する。

Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation on Dividend Income Pertaining to Listed Shares, etc.

第二十六条（上場株式等に係る配当所得の課税の特例に関する経過措置）

The provisions of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in that a resident or a nonresident who has a permanent establishment in Japan referred to in is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in prior to the amendment by the provisions of (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a resident or a nonresident who has a permanent establishment in Japan referred to in is to receive before that date.

の規定は、の居住者又は国内に恒久的施設を有する非居住者が平成二十三年十月一日以後に支払を受けるべきに掲げる配当等について適用し、の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）の居住者又は国内に恒久的施設を有する非居住者が同日前に支払を受けるべきに掲げる配当等については、なお従前の例による。

Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.

第二十七条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）

The provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in that an individual is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date.

の規定は、個人が平成二十三年十月一日以後に支払を受けるべきに掲げる配当等について適用し、個人が同日前に支払を受けるべきに掲げる配当等については、なお従前の例による。

Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.

第二十八条（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置）

The provisions then in force continue to govern optical discs, etc. prescribed in of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays redemption money or a similar asset prescribed in .

に規定する償還金等の支払をする者が平成二十四年一月一日前に提出したに規定する光ディスク等については、なお従前の例による。

Supplementary Provisions, Article 29Transitional Measures Concerning Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts

第二十九条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置）

The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in that a resident or a nonresident who has a permanent establishment in Japan referred to in is to receive on or after January 1, 2014.

の規定は、の居住者又は国内に恒久的施設を有する非居住者が、平成二十六年一月一日以後に支払を受けるべきに掲げる配当等について適用する。

Supplementary Provisions, Article 30Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第三十条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）

The provisions of Article 10-2-3 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that an individual acquires, manufactures or constructs on or after the Effective Date.

の規定は、個人が施行日以後に取得又は製作若しくは建設をするに規定するエネルギー環境負荷低減推進設備等について適用する。

Supplementary Provisions, Article 31Transitional Measures Concerning Depreciation by Individuals

第三十一条（個人の減価償却に関する経過措置）

The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in for which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

の規定は、個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。以下この項及び次項において同じ。）をするに規定する特定設備等について適用し、個人が施行日前に取得等をした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 then in force continue to govern earthquake disaster prevention assets prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.

個人が施行日前に取得等をしたに規定する地震防災対策用資産については、なお従前の例による。

The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

の規定は、個人が施行日以後に取得又は製作をするに規定する医療用機器等について適用し、個人が施行日前に取得又は製作をしたに規定する医療用機器等については、なお従前の例による。

The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.

個人が施行日前に取得又は建設をしたに規定する建替え病院用等建物については、なお従前の例による。

The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.

個人が施行日前に取得又は製作をした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。

The provisions of Article 14 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

の規定は、個人が附則第一条第九号に定める日以後に取得又は新築をするに規定するサービス付き高齢者向け賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of remain in force.

個人が附則第一条第九号に定める日前に取得又は新築をしたに規定する高齢者向け優良賃貸住宅については、の規定は、なおその効力を有する。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of (limited to the part concerning ) remain in force.

個人が施行日前に取得又は新築をしたに掲げる建築物については、（に係る部分に限る。）の規定は、なおその効力を有する。

Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle

第三十二条（肉用牛の売却による農業所得の課税の特例に関する経過措置）

The provisions of Article 25 of 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.

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。

Supplementary Provisions, Article 33Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.

第三十三条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）

The provisions of Article 29-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the exercise of share options, etc. prescribed in that a director, etc. or an heir succeeding to the rights prescribed in carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the exercise of share options, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a director, etc. or an heir succeeding to the rights prescribed in carried out before that date.

及びの規定は、に規定する取締役等又は権利承継相続人が附則第一条第十号に定める日以後に行うに規定する新株予約権等の行使について適用し、に規定する取締役等又は権利承継相続人が同日前に行ったに規定する新株予約権等の行使については、なお従前の例による。

The provisions then in force continue to govern optical discs, etc. prescribed in of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a stock company or a financial instruments business operator, etc. prescribed in .

に規定する株式会社又は金融商品取引業者等が平成二十四年一月一日前に提出したに規定する光ディスク等については、なお従前の例による。

Supplementary Provisions, Article 34

第三十四条

The provisions of Article 29-3 of the New Act on Special Measures Concerning Taxation apply to the exercise of specified foreign share options prescribed in Article 29-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that is carried out on or after the date specified in Article 1, item (x) of the Supplementary Provisions.

の規定は、附則第一条第十号に定める日以後に行うに規定する特定外国新株予約権の行使について適用する。

Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第三十五条（個人の譲渡所得の課税の特例に関する経過措置）

The provisions then in force continue to govern transfers of land, etc. or other assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.

個人が施行日前に行ったに規定する土地等その他の資産の譲渡については、なお従前の例による。

The provisions of Article 34-2, paragraph (2), item (xiv)-2 of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

の規定は、個人が附則第一条第十一号に定める日以後に行うに規定する土地等の譲渡について適用する。

The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning or of the table in ) apply to assets listed in the right-hand column of or of that table that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.

（の表の又はに係る部分に限る。）の規定は、個人が施行日以後に取得をする同表の又はの下欄に掲げる資産について適用し、個人が施行日前に取得をしたの表の又はの下欄に掲げる資産については、なお従前の例による。

The provisions then in force continue to govern transfers of assets listed in the left-hand column of , , , , or of the table in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.

個人が施行日前に行ったの表の、、、、又はの上欄に掲げる資産の譲渡については、なお従前の例による。

The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning , or of the table in ) apply to transfers of assets listed in the left-hand column of , or of that table that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of , or of the table in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.

（の表の、又はに係る部分に限る。）の規定は、個人が施行日以後に行う同表の、又はの上欄に掲げる資産の譲渡について適用し、個人が施行日前に行ったの表の、又はの上欄に掲げる資産の譲渡については、なお従前の例による。

The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern transfers of transferred assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.

の規定は、個人が施行日以後に行うに規定する譲渡資産の譲渡について適用し、個人が施行日前に行ったに規定する譲渡資産の譲渡については、なお従前の例による。

The provisions of Article 37-9-2 of the New Act on Special Measures Concerning Taxation apply to exchanges or transfers of owned adjacent land, etc. prescribed in that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern exchanges or transfers of owned adjacent land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.

の規定は、個人が施行日以後に行うに規定する所有隣接土地等の交換又は譲渡について適用し、個人が施行日前に行ったに規定する所有隣接土地等の交換又は譲渡については、なお従前の例による。

Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account

第三十六条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）

The provisions then in force continue to govern optical discs, etc. prescribed in of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a financial instruments business operator, etc. prescribed in .

に規定する金融商品取引業者等が平成二十四年一月一日前に提出したに規定する光ディスク等については、なお従前の例による。

Supplementary Provisions, Article 37Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts

第三十七条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）

The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to listed shares, etc. referred to in acquired through a public offering of listed shares, etc. prescribed in that is carried out on or after January 1, 2014.

の規定は、平成二十六年一月一日以後に行われるイに規定する上場株式等の募集により取得するの上場株式等について適用する。

Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents

第三十八条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）

The provisions of Article 40-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in in calculating the taxable amount prescribed in for each year from 2011 onward of a resident listed in any of the items of (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in pertaining to that resident) and to the partially applicable amount prescribed in in calculating the partially taxable amount prescribed in for each year from 2011 onward of that resident (limited to the amount pertaining to a business year beginning on or after that date of a specified foreign subsidiary, etc. prescribed in pertaining to that resident), and the provisions then in force continue to govern the applicable amount prescribed in of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in for each year up to 2010 of a resident listed in any of the items of and the partially applicable amount prescribed in in calculating the partially taxable amount prescribed in for each year up to 2010 of that resident.

及びの規定は、各号に掲げる居住者の平成二十三年分以後の各年分のに規定する課税対象金額を計算する場合のに規定する適用対象金額（当該居住者に係るに規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該居住者の平成二十三年分以後の各年分のに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額（当該居住者に係るに規定する特定外国子会社等の同日以後に開始した事業年度に係るものに限る。）について適用し、各号に掲げる居住者の平成二十二年分以前の各年分のに規定する課税対象金額を計算する場合のに規定する適用対象金額及び当該居住者の平成二十二年分以前の各年分のに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額については、なお従前の例による。

Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Resident Who Is a Specially-Related Shareholder, etc.

第三十九条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置）

The provisions of Article 40-7, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in in calculating the partially taxable amount prescribed in for each year from 2011 onward of a resident who is a specially-related shareholder, etc. prescribed in (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign corporation prescribed in pertaining to that resident), and the provisions then in force continue to govern the partially applicable amount prescribed in of the Former Act on Special Measures Concerning Taxation in calculating the partially taxable amount prescribed in for each year up to 2010 of a resident who is a specially-related shareholder, etc. prescribed in .

の規定は、に規定する特殊関係株主等である居住者の平成二十三年分以後の各年分のに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額（当該居住者に係るに規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、に規定する特殊関係株主等である居住者の平成二十二年分以前の各年分のに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.

第四十条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41, paragraph (6) of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for extension, renovation, etc. prescribed in on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for extension, renovation, etc. prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

の規定は、居住者が施行日以後にに規定する増改築等に係る契約を締結する場合について適用し、居住者が施行日前にに規定する増改築等に係る契約を締結した場合については、なお従前の例による。

Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on the Amount of Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension, Renovation, etc.

第四十一条（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 concludes a contract for the extension, renovation, etc. of a dwelling prescribed in or on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for the extension, renovation, etc. of a dwelling prescribed in or of the Former Act on Special Measures Concerning Taxation before the Effective Date.

の規定は、居住者が施行日以後に又はに規定する住宅の増改築等に係る契約を締結する場合について適用し、居住者が施行日前に又はに規定する住宅の増改築等に係る契約を締結した場合については、なお従前の例による。

Supplementary Provisions, Article 42Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.

第四十二条（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, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that are issued on or after the Effective Date, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.

の規定は、施行日以後に発行されるに規定する特定短期公社債について適用し、施行日前に発行されたに規定する特定短期公社債については、なお従前の例による。

The provisions then in force continue to govern optical discs, etc. prescribed in of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays the consideration for the transfer of specified book-entry government bonds, etc. prescribed in or a person who handles the payment of redemption money or interest on specified book-entry government bonds, etc.

に規定する特定振替国債等の譲渡の対価の支払をする者又は特定振替国債等の償還金若しくは利息の支払の取扱いをする者が平成二十四年一月一日前に提出したに規定する光ディスク等については、なお従前の例による。

Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions

第四十三条（先物取引に係る雑所得等の課税の特例等に関する経過措置）

The provisions of Articles 41-14 and 41-15 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that a resident or a nonresident who has a permanent establishment in Japan referred to in carries out on or after January 1, 2012, and the provisions then in force continue to govern cash settlement, etc. prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that a resident or a nonresident who has a permanent establishment in Japan referred to in carried out before that date.

及びの規定は、に規定する先物取引に係るに規定する差金等決済での居住者又は国内に恒久的施設を有する非居住者が平成二十四年一月一日以後に行うものについて適用し、に規定する先物取引に係るに規定する差金等決済での居住者又は国内に恒久的施設を有する非居住者が同日前に行ったものについては、なお従前の例による。

Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Deduction for Widows

第四十四条（寡婦控除の特例に関する経過措置）

The provisions of Article 203-3 of the Income Tax Act as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to public pensions or retirement packages prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern those public pensions or retirement packages that are to be paid before that date.

の規定により読み替えられた所得税法第二百三条の三の規定は、平成二十五年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。

The provisions of as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to returns for Dependents, etc. by a recipient of a public pension or retirement package prescribed in that are submitted on or after January 1, 2013.

の規定により読み替えられたの規定は、平成二十五年一月一日以後に提出するに規定する公的年金等の受給者の扶養親族等申告書について適用する。

Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired

第四十五条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置）

The provisions of Article 41-19, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to specified new shares prescribed in that a resident or a nonresident who has a permanent establishment in Japan referred to in acquires by payment on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

（に係る部分に限る。）の規定は、の居住者又は国内に恒久的施設を有する非居住者が附則第一条第十一号に定める日以後に払込みにより取得をするに規定する特定新規株式について適用する。

Supplementary Provisions, Article 46Transitional Measures Concerning Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out

第四十六条（既存住宅の耐震改修をした場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41-19-2 of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for housing seismic retrofit prescribed in on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for housing seismic retrofit prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

の規定は、居住者が施行日以後にに規定する住宅耐震改修に係る契約を締結する場合について適用し、居住者が施行日前にに規定する住宅耐震改修に係る契約を締結した場合については、なお従前の例による。

Supplementary Provisions, Article 47Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out

第四十七条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply where a resident concludes a contract for renovation work prescribed in on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for renovation work prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date.

（に係る部分に限る。）の規定は、居住者が施行日以後にに規定する改修工事に係る契約を締結する場合について適用し、居住者が施行日前にに規定する改修工事に係る契約を締結した場合については、なお従前の例による。

Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Taxation of Interest Received by a Foreign Financial Institution, etc. from Bond Transactions with Repurchase/Resale Agreements, etc.

第四十八条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置）

The provisions of Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in that a foreign financial institution, etc. prescribed in receives on a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that it begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in that a foreign financial institution, etc. prescribed in of the Former Act on Special Measures Concerning Taxation receives on a bond transaction with a repurchase/resale agreement prescribed in that it began before the Effective Date.

の規定は、に規定する外国金融機関等が施行日以後に開始するに規定する債券現先取引又は証券貸借取引につき支払を受けるに規定する特定利子について適用し、に規定する外国金融機関等が施行日前に開始したに規定する債券現先取引につき支払を受けるに規定する特定利子については、なお従前の例による。

Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents

第四十九条（支払調書等の提出の特例に関する経過措置）

The provisions of Article 42-2-2, paragraph (1) and paragraph (3) (limited to the part concerning ) of the New Act on Special Measures Concerning Taxation apply to statements and similar reports prescribed in that are to be submitted on or after January 1, 2014.

及び（に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべきに規定する調書等について適用する。

The provisions of Article 42-2-2, paragraph (2) and paragraph (3) (limited to the part concerning ) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that are submitted on or after January 1, 2012.

及び（に係る部分に限る。）の規定は、平成二十四年一月一日以後に提出するに規定する光ディスク等について適用する。

An approval of the district director prescribed in , , or of the Former Act on Special Measures Concerning Taxation that was received under any of those provisions before January 1, 2012 is deemed to be an approval of the district director prescribed in Article 42-2-2, paragraph (2) of the New Act on Special Measures Concerning Taxation received under , and the provisions of apply.

平成二十四年一月一日前において、、又はの規定に基づき受けたこれらの規定に規定する税務署長の承認については、の規定に基づき受けたに規定する税務署長の承認とみなして、の規定を適用する。

With regard to the application of the provisions of Article 42-2-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2013 to December 31 of that year, the phrase "statements and similar reports" in is deemed to be replaced with "the records and reports prescribed in , or , or , or or that are submitted under those provisions (hereinafter referred to as "statements and similar reports" in )", and the phrase ", , or" is deemed to be replaced with "or"; and the phrase ", , or" in is deemed to be replaced with "or", and the phrase ", " is deemed to be replaced with "".

平成二十五年一月一日から同年十二月三十一日までの間における及びの規定の適用については、中「調書等を」とあるのは「、若しくは、若しくは、又は若しくはの規定により提出するこれらの規定に規定する調書及び報告書（以下において「調書等」という。）を」と、「、若しくは」とあるのは「若しくは」と、中「、又は」とあるのは「又は」と、「、」とあるのは「」とする。

Supplementary Provisions, Article 50Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第五十条（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）

Unless 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 beginning on or after April 1, 2011 (excluding business years ending before the Effective Date) and 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 beginning on or after April 1 of that year (excluding consolidated business years ending before the Effective Date), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before April 1 of that year (including business years beginning on or after that date and ending before the Effective Date) and 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 began before April 1 of that year (including consolidated business years beginning on or after that date and ending before the Effective Date).

別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）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同年四月一日以後に開始する連結事業年度（施行日前に終了する連結事業年度を除く。）分の法人税について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）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同年四月一日前に開始した連結事業年度（同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）分の法人税については、なお従前の例による。

Supplementary Provisions, Article 51Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired

第五十一条（エネルギー環境負荷低減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 42-5-2 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that a corporation acquires, manufactures or constructs on or after the Effective Date.

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に規定するエネルギー環境負荷低減推進設備等について適用する。

Supplementary Provisions, Article 52Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone

第五十二条（国際戦略総合特別区域において機械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 specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

の規定は、法人が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をするに規定する特定機械装置等について適用する。

Supplementary Provisions, Article 53Transitional Measures Concerning Depreciation by Corporations

第五十三条（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 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 of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

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 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する研究施設について適用し、法人が施行日前に取得等をしたに規定する研究施設については、なお従前の例による。

The provisions then in force continue to govern earthquake disaster prevention assets prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

法人が施行日前に取得等をしたに規定する地震防災対策用資産については、なお従前の例による。

The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.

の規定は、法人が施行日以後に取得等をするに規定する共同利用施設について適用し、法人が施行日前に取得等をしたに規定する共同利用施設については、なお従前の例による。

The provisions of Article 44-5 of the New Act on Special Measures Concerning Taxation apply to specified advanced telecommunications equipment prescribed in Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

の規定は、法人が附則第一条第十二号に定める日以後に取得等をするに規定する特定高度通信設備について適用する。

The provisions of Article 45-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

の規定は、法人が施行日以後に取得又は製作をするに規定する医療用機器等について適用し、法人が施行日前に取得又は製作をしたに規定する医療用機器等については、なお従前の例による。

The provisions then in force continue to govern specified extension or renovation facilities prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

法人が施行日前に取得又は建設をしたに規定する特定増改築施設については、なお従前の例による。

The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

法人が施行日前に取得又は建設をしたに規定する建替え病院用等建物については、なお従前の例による。

The provisions of Article 46-2 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.

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。

The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

法人が施行日前に取得又は製作をした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。

With regard to in-house childcare facilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions of remain in force.

法人が施行日前に取得等をしたに規定する事業所内託児施設等については、の規定は、なおその効力を有する。

The provisions of Article 47 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

の規定は、法人が附則第一条第九号に定める日以後に取得又は新築をするに規定するサービス付き高齢者向け賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of remain in force. In this case, the phrase "" in is deemed to be replaced with " prior to the amendment by the provisions of , which remains in force pursuant to Article 68, paragraph (13) of the Supplementary Provisions of that Act".

法人が附則第一条第九号に定める日前に取得又は新築をしたに規定する高齢者向け優良賃貸住宅については、の規定は、なおその効力を有する。この場合において、中「」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第六十八条第十三項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of (limited to the part concerning ) remain in force. In this case, the phrase "" in is deemed to be replaced with " prior to the amendment by the provisions of , which remains in force pursuant to Article 68, paragraph (14) of the Supplementary Provisions of that Act".

法人が施行日前に取得又は新築をしたに掲げる建築物については、（に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中「」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第六十八条第十四項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

The provisions then in force continue to govern planting expenses prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation disbursed before the Effective Date.

法人が施行日前に支出したに規定する植林費については、なお従前の例による。

Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations in International Strategic Comprehensive Special Zones

第五十四条（国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置）

The provisions of Article 60-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

の規定は、法人の附則第一条第十一号に定める日以後に終了する事業年度分の法人税について適用する。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation on Certified Research and Development Business Corporations, etc.

第五十五条（認定研究開発事業法人等の課税の特例に関する経過措置）

The provisions of Article 60-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions.

の規定は、法人の附則第一条第十号に定める日以後に終了する事業年度分の法人税について適用する。

Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations

第五十六条（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 then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.

法人が施行日前に行った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 65-4, paragraph (1), item (xiv)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that a corporation carries out on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

の規定は、法人が附則第一条第十一号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning or of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of or of that table that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

（の表の又はに係る部分に限る。）の規定は、法人が施行日以後に取得をする同表の又はの下欄に掲げる資産について適用し、法人が施行日前に取得をしたの表の又はの下欄に掲げる資産については、なお従前の例による。

The provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of , , , or of the table in of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.

法人が施行日前に行ったの表の、、、又はの上欄に掲げる資産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 Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning , or of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of , or of that table that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of , or of the table in of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.

（の表の、又はに係る部分に限る。）の規定は、法人が施行日以後に行う同表の、又はの上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行ったの表の、又はの上欄に掲げる資産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) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of owned adjacent land, etc. prescribed in that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of owned adjacent land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.

の規定は、法人が施行日以後に行うに規定する所有隣接土地等の譲渡に係る法人税について適用し、法人が施行日前に行ったに規定する所有隣接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。

Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates

第五十七条（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 66-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after October 1, 2011, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.

の規定は、法人の平成二十三年十月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始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。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations

第五十八条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）

The provisions of Article 66-6, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in in calculating the taxable amount prescribed in for a business year ending on or after April 1, 2011 of a domestic corporation listed in any of the items of (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in pertaining to that domestic corporation) and to the partially applicable amount prescribed in in calculating the partially taxable amount prescribed in for a business year ending on or after April 1, 2011 of that domestic corporation (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in pertaining to that domestic corporation), and the provisions then in force continue to govern the applicable amount prescribed in of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in for a business year ending before April 1, 2011 of a domestic corporation listed in any of the items of and the partially applicable amount prescribed in in calculating the partially taxable amount prescribed in for a business year ending before that date of that domestic corporation.

及びの規定は、各号に掲げる内国法人の平成二十三年四月一日以後に終了する事業年度に係るに規定する課税対象金額を計算する場合のに規定する適用対象金額（当該内国法人に係るに規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該内国法人の平成二十三年四月一日以後に終了する事業年度に係るに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額（当該内国法人に係るに規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、各号に掲げる内国法人の平成二十三年四月一日前に終了した事業年度に係るに規定する課税対象金額を計算する場合のに規定する適用対象金額及び当該内国法人の同日前に終了した事業年度に係るに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額については、なお従前の例による。

Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.

第五十九条（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）

The provisions of Article 66-9-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in in calculating the partially taxable amount prescribed in for a business year ending on or after April 1, 2011 of a domestic corporation that is a specially-related shareholder, etc. prescribed in (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign corporation prescribed in pertaining to that domestic corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in of the Former Act on Special Measures Concerning Taxation in calculating the partially taxable amount prescribed in for a business year ending before April 1, 2011 of a domestic corporation that is a specially-related shareholder, etc. prescribed in .

の規定は、に規定する特殊関係株主等である内国法人の平成二十三年四月一日以後に終了する事業年度に係るに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額（当該内国法人に係るに規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、に規定する特殊関係株主等である内国法人の平成二十三年四月一日前に終了した事業年度に係るに規定する部分課税対象金額を計算する場合のに規定する部分適用対象金額については、なお従前の例による。

Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations

第六十条（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関する経過措置）

The provisions of Article 66-11-2, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to amounts disbursed in a business year beginning on or after the Effective Date by a corporation whose certification has been revoked on or after the Effective Date pursuant to .

の規定は、の規定により施行日以後に認定を取り消された法人の施行日以後に開始する事業年度において支出する金額について適用する。

Supplementary Provisions, Article 61Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses of Corporations Other Than Small and Medium Sized Enterprises, etc.

第六十一条（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置）

The provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to the amount of loss incurred in a business year of a corporation beginning on or after April 1, 2011 (excluding a business year ending before the Effective Date), and the provisions then in force continue to govern the amount of loss incurred in a business year of a corporation that began before April 1 of that year (including a business year beginning on or after that date and ending before the Effective Date).

（に係る部分に限る。）の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）において生じた欠損金額について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）において生じた欠損金額については、なお従前の例による。

Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations

第六十二条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置）

The provisions of Article 67-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after April 1, 2012, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before that date. In this case, with regard to the application of the provisions of in a business year of a corporation that begins before that date and ends on or after that date, the terms listed in the middle column of the following table in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.

(where the beef cattle sold are, by Order of the Ministry of Finance(where the beef cattle sold within the period from April 1, 2012 to the end of that business year are, by Order of the Ministry of Finance
and, by Order of the Ministry of Financeand, where the beef cattle sold are, by Order of the Ministry of Finance
(the business year that includes the day of that sale(the period from the first day of that business year to March 31, 2012 (hereinafter referred to as the "prior period" in ) and the period from April 1 of that year to the end of that business year (hereinafter referred to as the "transitional period" in )
1,500 headthe number of head obtained by adding together the number of head calculated by multiplying 2,000 head by the number of months in that prior period and dividing the result by 12 and the number of head calculated by multiplying 1,500 head by the number of months in that transitional period and dividing the result by 12
, 1,500 head, the number of head so added together, out of the total number of head of beef cattle that are tax-exempt raised cattle within that prior period and transitional period
the business yearthe business year (excluding a business year that begins before April 1, 2012 and ends on or after that date)
as replaced pursuant to Article 62 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)

の規定は、法人の平成二十四年四月一日以後に終了する事業年度分の法人税について適用し、法人の同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、法人の同日前に開始し、かつ、同日以後に終了する事業年度におけるの規定の適用については、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

（その売却した肉用牛が、財務省令（平成二十四年四月一日から当該事業年度終了の日までの期間内にその売却した肉用牛が財務省令
とし、財務省令とし、その売却した肉用牛が財務省令
（当該売却をした日を含む事業年度（当該事業年度開始の日から平成二十四年三月三十一日までの期間（以下において「従前期間」という。）及び同年四月一日から当該事業年度終了の日までの期間（以下において「経過期間」という。）
が千五百頭が二千頭に当該従前期間の月数を乗じてこれを十二で除して計算した頭数と千五百頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数とを合計した頭数
、千五百頭、当該従前期間及び経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該合計した頭数
事業年度が事業年度（平成二十四年四月一日前に開始し、かつ、同日以後に終了する事業年度を除く。）が
現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第六十二条の規定により読み替えられた

Supplementary Provisions, Article 63Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds

第六十三条（振替国債の利子等の非課税等に関する経過措置）

The provisions of Article 67-17, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to specified interest and lending fees, etc. prescribed in that a foreign financial institution, etc. prescribed in receives on a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that it begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in that a foreign corporation falling under the category of a foreign financial institution, etc. prescribed in of the Former Act on Special Measures Concerning Taxation receives on a bond transaction with a repurchase/resale agreement prescribed in that it began before the Effective Date.

及びの規定は、に規定する外国金融機関等が施行日以後に開始するに規定する債券現先取引又は証券貸借取引につき支払を受けるに規定する特定利子及び貸借料等について適用し、に規定する外国金融機関等に該当する外国法人が施行日前に開始したに規定する債券現先取引につき支払を受けるに規定する特定利子については、なお従前の例による。

Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation on Mergers, etc. of the Norinchukin Bank

第六十四条（農林中央金庫の合併等に係る課税の特例に関する経過措置）

The provisions then in force continue to govern a joint business capital contribution in kind prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation prescribed in carried out before the Effective Date.

に規定する法人が施行日前に行ったに規定する共同事業現物出資については、なお従前の例による。

Supplementary Provisions, Article 65Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load

第六十五条（連結法人がエネルギー環境負荷低減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 68-10-2 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date.

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が施行日以後に取得又は製作若しくは建設をするに規定するエネルギー環境負荷低減推進設備等について適用する。

Supplementary Provisions, Article 66Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in an International Strategic Comprehensive Special Zone

第六十六条（連結法人が国際戦略総合特別区域において機械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 68-15 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

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が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をするに規定する特定機械装置等について適用する。

Supplementary Provisions, Article 67Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased

第六十七条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置）

The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in ; the same applies hereinafter in this Article and Article 71 of the Supplementary Provisions) begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date).

の規定は、連結法人の連結親法人事業年度（に規定する連結親法人事業年度をいう。以下この条及び附則第七十一条において同じ。）が平成二十三年四月一日以後に開始する連結事業年度（連結親法人事業年度が施行日前に終了する連結事業年度を除く。）分の法人税について適用する。

Supplementary Provisions, Article 68Transitional Measures Concerning Depreciation by Consolidated Corporations

第六十八条（連結法人の減価償却に関する経過措置）

The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

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。）をするに規定する特定設備等について適用し、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が施行日前に取得等をした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 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

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が施行日以後に取得等をするに規定する研究施設について適用し、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が施行日前に取得等をしたに規定する研究施設については、なお従前の例による。

The provisions then in force continue to govern earthquake disaster prevention assets prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.

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前に取得等をしたに規定する地震防災対策用資産については、なお従前の例による。

The provisions of Article 68-24, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to jointly used facilities prescribed in for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date.

の規定は、連結親法人が施行日以後に取得等をするに規定する共同利用施設について適用し、連結親法人が施行日前に取得等をしたに規定する共同利用施設については、なお従前の例による。

The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to specified advanced telecommunications equipment prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.

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が附則第一条第十二号に定める日以後に取得等をするに規定する特定高度通信設備について適用する。

The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

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が施行日以後に取得又は製作をするに規定する医療用機器等について適用し、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が施行日前に取得又は製作をしたに規定する医療用機器等については、なお従前の例による。

The provisions then in force continue to govern specified extension or renovation facilities prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.

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前に取得又は建設をしたに規定する特定増改築施設については、なお従前の例による。

The provisions then in force continue to govern replacement hospital buildings, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.

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前に取得又は建設をしたに規定する建替え病院用等建物については、なお従前の例による。

The provisions of Article 68-31 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.

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。

The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.

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前に取得又は製作をした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。

With regard to in-house childcare facilities, etc. prescribed in of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions of remain in force.

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前に取得等をしたに規定する事業所内託児施設等については、の規定は、なおその効力を有する。

The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.

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が附則第一条第九号に定める日以後に取得又は新築をするに規定するサービス付き高齢者向け賃貸住宅について適用する。

With regard to good-quality rental housing for the elderly prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of remain in force. In such a case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 53, paragraph (13) of the Supplementary Provisions of that Act".

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附則第一条第九号に定める日前に取得又は新築をしたに規定する高齢者向け優良賃貸住宅については、の規定は、なおその効力を有する。この場合において、中「」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第五十三条第十三項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of (limited to the part concerning ) remain in force. In such a case, the phrase "" in is deemed to be replaced with " before the amendment by , which remains in force pursuant to the provisions of Article 53, paragraph (14) of the Supplementary Provisions of that Act".

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前に取得又は新築をしたに掲げる建築物については、（に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中「」とあるのは、「現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第五十三条第十四項の規定によりなおその効力を有するものとされるの規定による改正前の」とする。

The provisions then in force continue to govern planting expenses prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disbursed before the Effective Date.

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前に支出したに規定する植林費については、なお従前の例による。

Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Taxation for Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones

第六十九条（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置）

The provisions of Article 68-63-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

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附則第一条第十一号に定める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する。

Supplementary Provisions, Article 70Transitional Measures Concerning Special Provisions on Taxation for Certified Research and Development Business Corporations, etc. That Are Consolidated Corporations

第七十条（連結法人である認定研究開発事業法人等の課税の特例に関する経過措置）

The provisions of Article 68-63-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

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附則第一条第十号に定める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する。

Supplementary Provisions, Article 71Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses

第七十一条（連結法人の交際費等の損金不算入に関する経過措置）

The provisions of Article 68-66, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date), and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year began before April 1 of that year (including consolidated business years whose consolidated parent corporation business year began on or after that date and ends before the Effective Date).

の規定は、連結法人の連結親法人事業年度が平成二十三年四月一日以後に開始する連結事業年度（連結親法人事業年度が施行日前に終了する連結事業年度を除く。）分の法人税について適用し、連結法人の連結親法人事業年度が同年四月一日前に開始した連結事業年度（連結親法人事業年度が同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）分の法人税については、なお従前の例による。

Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Consolidated Corporations

第七十二条（連結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 then in force continue to govern corporation tax on a transfer of assets prescribed in of the Former Act on Special Measures Concerning Taxation (limited to the part concerning of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

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前に行った（に係る部分に限る。）に規定する資産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 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiv)-2 of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.

（に係る部分に限る。）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が附則第一条第十一号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning or of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of or of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of or of the table in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.

（の表の又はに係る部分に限る。）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が施行日以後に取得をする同表の又はの下欄に掲げる資産について適用し、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が施行日前に取得をしたの表の又はの下欄に掲げる資産については、なお従前の例による。

The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of , , , or of the table in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

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前に行ったの表の、、、又はの上欄に掲げる資産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 Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning , or of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of , or of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of , or of the table in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

（の表の、又はに係る部分に限る。）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が施行日以後に行う同表の、又はの上欄に掲げる資産の譲渡に係る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が施行日前に行ったの表の、又はの上欄に掲げる資産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 68-84, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of owned adjacent land, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of owned adjacent land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.

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が施行日以後に行うに規定する所有隣接土地等の譲渡に係る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が施行日前に行ったに規定する所有隣接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。

Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates

第七十三条（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, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after October 1, 2011, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.

の規定は、連結法人の平成二十三年十月一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、連結法人の同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 74Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations

第七十四条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）

The provisions of Article 68-90, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in in calculating the individually taxable amount prescribed in for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation listed in any of the items of (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in pertaining to that consolidated corporation), and to the partially applicable amount prescribed in in calculating the individually partially taxable amount prescribed in for a consolidated business year, ending on or after April 1, 2011, of that consolidated corporation (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in pertaining to that consolidated corporation), and the provisions then in force continue to govern the applicable amount prescribed in in calculating the individually taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation listed in any of the items of , and the partially applicable amount prescribed in in calculating the individually partially taxable amount prescribed in for a consolidated business year of that consolidated corporation which ended before that date.

及びの規定は、各号に掲げる連結法人の平成二十三年四月一日以後に終了する連結事業年度に係るに規定する個別課税対象金額を計算する場合のに規定する適用対象金額（当該連結法人に係るに規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該連結法人の平成二十三年四月一日以後に終了する連結事業年度に係るに規定する個別部分課税対象金額を計算する場合のに規定する部分適用対象金額（当該連結法人に係るに規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、各号に掲げる連結法人の平成二十三年四月一日前に終了した連結事業年度に係るに規定する個別課税対象金額を計算する場合のに規定する適用対象金額及び当該連結法人の同日前に終了した連結事業年度に係るに規定する個別部分課税対象金額を計算する場合のに規定する部分適用対象金額については、なお従前の例による。

Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc.

第七十五条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）

The provisions of Article 68-93-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in in calculating the individually partially taxable amount prescribed in for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign corporation prescribed in pertaining to that consolidated corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in in calculating the individually partially taxable amount prescribed in for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in of the Former Act on Special Measures Concerning Taxation.

の規定は、に規定する特殊関係株主等である連結法人の平成二十三年四月一日以後に終了する連結事業年度に係るに規定する個別部分課税対象金額を計算する場合のに規定する部分適用対象金額（当該連結法人に係るに規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、に規定する特殊関係株主等である連結法人の平成二十三年四月一日前に終了した連結事業年度に係るに規定する個別部分課税対象金額を計算する場合のに規定する部分適用対象金額については、なお従前の例による。

Supplementary Provisions, Article 76Transitional Measures Concerning Non-Application of Refund by Carryback of Losses to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc.

第七十六条（中小企業者等以外の連結親法人の欠損金の繰戻しによる還付の不適用に関する経過措置）

The provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation beginning on or after April 1, 2011 (excluding a consolidated business year ending before the Effective Date), and the provisions then in force continue to govern the amount of consolidated loss incurred in a consolidated business year of a consolidated parent corporation that began before April 1 of that year (including a consolidated business year that began on or after that date and ends before the Effective Date).

（に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する連結事業年度（施行日前に終了する連結事業年度を除く。）において生じた連結欠損金額について適用し、連結親法人の同年四月一日前に開始した連結事業年度（同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）において生じた連結欠損金額については、なお従前の例による。

Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation on Consolidated Income from the Sale of Beef Cattle by Agricultural Production Corporations That Are Consolidated Corporations

第七十七条（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置）

The provisions of Article 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after April 1, 2012, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. In such a case, with regard to the application of the provisions of in a consolidated business year, which began before that date and ends on or after that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the terms and phrases listed in the middle column of the following table that appear in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

(where the beef cattle sold, under Order of the Ministry of Finance(where, within the period from April 1, 2012 to the end of that consolidated business year, the beef cattle sold, under Order of the Ministry of Finance
and, under Order of the Ministry of Financeand where the beef cattle sold, under Order of the Ministry of Finance
(the consolidated business year that includes the date of that sale(the period from the date of commencement of that consolidated business year to March 31, 2012 (hereinafter referred to as the "prior period" in ) and the period from April 1 of that year to the end of that consolidated business year (hereinafter referred to as the "transitional period" in )
1,500 headthe number of head obtained by adding together the number of head calculated by multiplying 2,000 head by the number of months in that prior period and dividing the result by 12 and the number of head calculated by multiplying 1,500 head by the number of months in that transitional period and dividing the result by 12
, 1,500 head, out of the total number of head of beef cattle that are tax-exempt raised cattle within that prior period and transitional period, the number of head so added together
consolidated business yearconsolidated business year (excluding a consolidated business year that began before April 1, 2012 and ends on or after that date)
as the terms and phrases therein are deemed to be replaced pursuant to the provisions of Article 77 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)

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平成二十四年四月一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同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。この場合において、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同日前に開始し、かつ、同日以後に終了する連結事業年度におけるの規定の適用については、次の表の上欄に掲げるの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

（その売却した肉用牛が、財務省令（平成二十四年四月一日から当該連結事業年度終了の日までの期間内にその売却した肉用牛が財務省令
とし、財務省令とし、その売却した肉用牛が財務省令
（当該売却をした日を含む連結事業年度（当該連結事業年度開始の日から平成二十四年三月三十一日までの期間（以下において「従前期間」という。）及び同年四月一日から当該連結事業年度終了の日までの期間（以下において「経過期間」という。）
が千五百頭が二千頭に当該従前期間の月数を乗じてこれを十二で除して計算した頭数と千五百頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数とを合計した頭数
、千五百頭、当該従前期間及び経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該合計した頭数
連結事業年度が連結事業年度（平成二十四年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を除く。）が
現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十七条の規定により読み替えられた

Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第七十八条（相続税及び贈与税の特例に関する経過措置）

The provisions of Article 70-2, paragraphs (1) and (2) and Article 70-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 2011, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.

及び並びに及びの規定は、平成二十三年一月一日以後の贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得をする財産に係る贈与税について適用し、同日前に贈与により取得をした財産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 and Article 70-8-2, paragraph (1) 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 that are acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by 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 of the Former Act on Special Measures Concerning Taxation that were acquired by inheritance or bequest or by gift before the Effective Date.

、、及びの規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与により取得をするに規定する非上場株式等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に規定する非上場株式等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 did not file, by its filing deadline (limited to one that arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions), the amended return prescribed in or before the amendment by pursuant to those provisions, the phrase "or " in is deemed to be replaced with ", , or or before the amendment by 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".

の規定による改正前の又は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（附則第一条第一号に定める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の規定の適用については、中「又は」とあるのは、「、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の規定による改正前の若しくは」とする。

Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Registration and License Tax

第七十九条（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 farmland prescribed in of the Former Act on Special Measures Concerning Taxation in the case where a specified agricultural corporation prescribed in acquired that farmland on or before the Effective Date.

に規定する特定農業法人が、施行日以前にに規定する農地の取得をした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 of the Former Act on Special Measures Concerning Taxation in the case where a person engaged in agriculture prescribed in acquired that land through a farmland use consolidation facilitation project prescribed in on or before the Effective Date.

に規定する農業を営む者が、施行日以前にに規定する農地利用集積円滑化事業によりの土地の取得をした場合における当該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 78, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received on or after the day following the Effective Date to secure a claim prescribed in those provisions, and the provisions then in force continue to govern registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received before that date to secure a claim prescribed in or of the Former Act on Special Measures Concerning Taxation.

又はの規定は、施行日の翌日以後にこれらの規定に規定する債権を担保するために受けるこれらの規定に規定する抵当権の設定の登記又は登録に係る登録免許税について適用し、同日前に又はに規定する債権を担保するために受けるこれらの規定に規定する抵当権の設定の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 then in force continue to govern registration and license tax on the registration of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in was given on or before the Effective Date.

施行日以前にに規定する認定がされた場合における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 of transfer of ownership of land within the improvement project area prescribed in of the Former Act on Special Measures Concerning Taxation, the registration of preservation of ownership of a building prescribed in , or the registration of transfer of ownership of land used as the site of a building constructed in accordance with the certified private urban renaissance improvement project plan referred to in , in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in was obtained on or before the Effective Date.

施行日以前にに規定する国土交通大臣の認定を受けた場合におけるに規定する整備事業区域内の土地の所有権の移転の登記、に規定する建築物の所有権の保存の登記又はの認定民間都市再生整備事業計画に従って建築された建築物の敷地の用に供されている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 then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to nominative monetary claims that a special purpose company prescribed in acquired on or before the Effective Date.

に規定する特定目的会社が、施行日以前に取得をした指名金銭債権に係るに規定する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 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration in the case where an application for a registration listed in any of the items of is filed using an electronic data processing system on or after the day following the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration in the case where an application for a registration listed in any of the items of of the Former Act on Special Measures Concerning Taxation was filed using an electronic data processing system before that date.

の規定は、施行日の翌日以後に電子情報処理組織を使用して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 80Transitional Measures Concerning Special Provisions on Aviation Fuel Tax

第八十条（航空機燃料税の特例に関する経過措置）

The provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation apply from April 1, 2011, and the provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before that date.

の規定は、平成二十三年四月一日から適用し、同日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。

Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after April 1, 2011 (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in or or of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight (or, if the time of first flight is before the Effective Date, on the Effective Date) at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in is deemed to have been loaded onto that aircraft:

に規定する航空機が平成二十三年四月一日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に又は若しくはに規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、初回航行時（初回航行時が施行日前である場合には、施行日）に、当該航空機が初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。

an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation: Article 90-8 of the New Act on Special Measures Concerning Taxation;

に規定する一般国内航空機である航空機　

an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation;

に規定する沖縄路線航空機である航空機　

an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation.

に規定する特定離島路線航空機である航空機　

A person who, during the period from April 1, 2011 to the day before the Effective Date, filed a return under the provisions of or for aviation fuel tax for that month or any subsequent month, and a person who, during the period from the first day of that month to the day before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for aviation fuel tax for that month or any subsequent month, may, if any matter stated in that return or any matter pertaining to that determination (or, if, during the period from the first day of that month to the day before the Effective Date, an amended return prescribed in Article 19, paragraph (3) of that Act was filed or a reassessment under the provisions of Article 24 or 26 of that Act was made with regard to those matters, the matters after that filing or reassessment) is to be changed as a result of the application of the provisions of Articles 90-8 through 90-9 of the New Act on Special Measures Concerning Taxation, file with the district director, with regard to the matter that is to be changed, a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes by the day on which one year has elapsed counting from the Effective Date.

平成二十三年四月一日から施行日の前日までの間に同月分以後の航空機燃料税につき又はの規定による申告書を提出した者及び同月一日から施行日の前日までの間に同月分以後の航空機燃料税につき国税通則法第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同月一日から施行日の前日までの間に同法第十九条第三項に規定する修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による更正があった場合には、その申告又は更正後の事項）につき、の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。

Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.

前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 81Transitional Measures Concerning Payment of Special Refunds

第八十一条（特別還付金の支給に関する経過措置）

With regard to the application of the provisions of Article 97-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) in the case where the special refund payment decision date prescribed in falls on or after January 1, 2012, the phrase "and also" in is deemed to be replaced with "in the case where it is", the phrase "if it is an amount" with "when it is an amount", and the phrase "excluding)" with "excluding), and when the amount serving as the basis for the amount of that refund is an amount equivalent to the amount listed in or Article 123, paragraph (2), item (vii) of the Income Tax Act, it is the number of days of the period under the provisions of before the amendment by ".

平成二十四年一月一日以後にイに規定する特別還付金支払決定日がある場合における（イに係る部分に限る。）の規定の適用については、イ中「であつて、かつ」とあるのは「である場合において」と、「金額である場合には」とあるのは「金額であるときは」と、「を除く。）」とあるのは「を除く。）とし、当該還付金の額の基礎となる金額が又は第百二十三条第二項第七号に掲げる金額に相当する金額であるときは、現下の厳しい経の規定による改正前のの規定による期間の日数とする。」とする。

Supplementary Provisions, Article 92Transitional Measures Concerning Penal Provisions

第九十二条（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 93Delegation of Other Transitional Measures to Cabinet Order

第九十三条（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。

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