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.
新租税特別措置法第四十一条の十七第二項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 Article 203-5, paragraph (1), item (ii) 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 returns for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (8) of that Article that are submitted on or after January 1, 2013.
新租税特別措置法第四十一条の十七第二項の規定により読み替えられた所得税法第二百三条の五第一項第二号の規定は、平成二十五年一月一日以後に提出する同条第八項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 item (ii)) apply to specified new shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph acquires by payment on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第四十一条の十九第一項（第二号に係る部分に限る。）の規定は、同項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同項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 paragraph (1) of that Article 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 Article 41-19-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第四十一条の十九の二の規定は、居住者が施行日以後に同条第一項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旧租税特別措置法第四十一条の十九の二第一項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 paragraph (1), item (ii)) apply where a resident concludes a contract for renovation work prescribed in that paragraph 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 Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第四十一条の十九の三（第一項第二号に係る部分に限る。）の規定は、居住者が施行日以後に同項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旧租税特別措置法第四十一条の十九の三第一項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 paragraph that a foreign financial institution, etc. prescribed in that paragraph receives on a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that it begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in that paragraph that a foreign financial institution, etc. prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation receives on a bond transaction with a repurchase/resale agreement prescribed in that paragraph that it began before the Effective Date.
新租税特別措置法第四十二条の二第一項の規定は、同項に規定する外国金融機関等が施行日以後に開始する同項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同項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第一項に規定する外国金融機関等が施行日前に開始した同項に規定する債券現先取引につき支払を受ける同項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 paragraph (1) of that Article) of the New Act on Special Measures Concerning Taxation apply to statements and similar reports prescribed in paragraph (1) of that Article that are to be submitted on or after January 1, 2014.
新租税特別措置法第四十二条の二の二第一項及び第三項（同条第一項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第一項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 paragraph (2) of that Article) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in paragraph (2) of that Article that are submitted on or after January 1, 2012.
新租税特別措置法第四十二条の二の二第二項及び第三項（同条第二項に係る部分に限る。）の規定は、平成二十四年一月一日以後に提出する同条第二項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 Article 9-4-2, paragraph (3), Article 29-2, paragraph (7), Article 37-11-3, paragraph (10) or Article 41-12, paragraph (23) 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 that paragraph, and the provisions of that paragraph apply.
平成二十四年一月一日前において旧租税特別措置法第九条の四の二第三項、第二十九条の二第七項、第三十七条の十一の三第十項又は第四十一条の十二第二十三項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、新租税特別措置法第四十二条の二の二第二項の規定に基づき受けた同項に規定する税務署長の承認とみなして、同項の規定を適用する。
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 paragraph (2) of that Article is deemed to be replaced with "the records and reports prescribed in Article 9-4-2, paragraph (2), Article 29-2, paragraph (5) or (6), Article 29-3, paragraph (4) or (5), Article 37-11-3, paragraph (7) or Article 41-12, paragraph (21) or (22) that are submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article)", and the phrase ", Article 37-14, paragraph (15), or" is deemed to be replaced with "or"; and the phrase ", Article 37-14, paragraph (15), or" in paragraph (3) of that Article is deemed to be replaced with "or", and the phrase "Article 37-14, paragraphs (17) through (21), Article 41-12, paragraph (24)" is deemed to be replaced with "Article 41-12, paragraph (24)".
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新租税特別措置法第四十二条の二の二第二項及び第三項の規定の適用については、同条第二項中「調書等を」とあるのは「第九条の四の二第二項、第二十九条の二第五項若しくは第六項、第二十九条の三第四項若しくは第五項、第三十七条の十一の三第七項又は第四十一条の十二第二十一項若しくは第二十二項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（以下この条において「調書等」という。）を」と、「、第三十七条の十四第十五項若しくは」とあるのは「若しくは」と、同条第三項中「、第三十七条の十四第十五項又は」とあるのは「又は」と、「第三十七条の十四第十七項から第二十一項まで、第四十一条の十二第二十四項」とあるのは「第四十一条の十二第二十四項」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 paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第四十二条の五の二の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項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.
新租税特別措置法第四十二条の十一の規定は、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新租税特別措置法第四十二条の十一第一項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 that paragraph 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 Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条第一項の規定は、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。）をする同項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旧租税特別措置法第四十三条第一項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 that paragraph 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 Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項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旧租税特別措置法第四十三条の二第一項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 Article 44, paragraph (1) 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旧租税特別措置法第四十四条第一項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 that paragraph 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 Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項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旧租税特別措置法第四十四条の四第一項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.
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 paragraph 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 Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
新租税特別措置法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をする同項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旧租税特別措置法第四十五条の二第一項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 Article 45-2, paragraph (2) 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旧租税特別措置法第四十五条の二第二項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 Article 45-2, paragraph (3) 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旧租税特別措置法第四十五条の二第三項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.
新租税特別措置法第四十六条の二の規定は、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 Article 46-2, paragraph (2) 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旧租税特別措置法第四十六条の二第二項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 Article 46-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force.
法人が施行日前に取得等をした旧租税特別措置法第四十六条の四第一項に規定する事業所内託児施設等については、同条の規定は、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.
新租税特別措置法第四十七条の規定は、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新租税特別措置法第四十七条第一項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 Article 47, paragraph (1) 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 that Article remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 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), 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旧租税特別措置法第四十七条第一項に規定する高齢者向け優良賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」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同法第十七条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
With regard to buildings listed in Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 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), 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旧租税特別措置法第四十七条の二第三項第三号に掲げる建築物については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」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同法第十七条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
The provisions then in force continue to govern planting expenses prescribed in Article 52, paragraph (1) 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旧租税特別措置法第五十二条第一項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.
新租税特別措置法第六十条の二の規定は、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.
新租税特別措置法第六十条の三の規定は、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。