Supplementary Provisions, Article 38Transitional Measures Concerning Depreciation of Individuals
第三十八条（個人の減価償却に関する経過措置）
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this paragraph) on or after the Effective Date, and with regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条（第一項の表の第一号に係る部分に限る。）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。以下この項において同じ。）をする同号の第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (3) and (4)) apply to industrial promotion machinery, etc. prescribed in paragraph (3) of that Article for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第十二条（第三項及び第四項に係る部分に限る。）の規定は、個人が施行日以後に同条第三項に規定する取得等をする同項に規定する産業振興機械等について適用する。
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同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し、個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十四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は、なお従前の例による。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.
新租税特別措置法第十四条の二（第二項第一号及び第二号ロに係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
With regard to buildings listed in Article 14-2, paragraph (2), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to buildings listed in items (i) through (iii) of that paragraph) remain in force.
個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十四条の二第二項第一号から第三号までに掲げる建築物については、同条（同項第一号から第三号までに掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。
Supplementary Provisions, Article 39Transitional Measures Concerning Reserve for Exploration
第三十九条（探鉱準備金に関する経過措置）
The provisions of Article 22 of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
新租税特別措置法第二十二条の規定は、平成二十六年分以後の所得税について適用し、平成二十五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 40Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
第四十条（社会保険診療報酬の所得計算の特例に関する経過措置）
The provisions of Article 26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
新租税特別措置法第二十六条第一項の規定は、平成二十六年分以後の所得税について適用し、平成二十五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 41Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第四十一条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after the Effective Date, and with regard to transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十三条の三第一項の規定は、個人が施行日以後に行う同項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第一項に規定する土地等の譲渡については、なお従前の例による。
With regard to transfers, made by an individual before the Effective Date, of the portion of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in paragraph (2), item (xx) of that Article, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等のうち同条第二項第二十号に規定する保留地に対応する部分の譲渡については、なお従前の例による。
With regard to exchanges or transfers of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十七条の九の二第一項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 42Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
第四十二条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）
With regard to transfers of shares, etc. prescribed in Article 37-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before January 1, 2016, the provisions then in force continue to govern.
旧租税特別措置法第三十七条の十第一項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二十八年一月一日前に行った同項に規定する株式等の譲渡については、なお従前の例による。
Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
第四十三条（特定管理株式等が価値を失った場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-11-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article occurs on or after January 1, 2016 with respect to specified managed shares, etc., specified held shares or public and corporate bonds held in a specified account prescribed in that paragraph that are held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, and with regard to the case where the fact prescribed in Article 37-10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before that date with respect to specified managed shares or specified held shares prescribed in that paragraph that were held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十一の二の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者の有する同項に規定する特定管理株式等、特定保有株式又は特定口座内公社債につき平成二十八年一月一日以後に同項に規定する事実が発生する場合について適用し、旧租税特別措置法第三十七条の十の二第一項の居住者又は国内に恒久的施設を有する非居住者の有する同項に規定する特定管理株式又は特定保有株式につき同日前に同項に規定する事実が発生した場合については、なお従前の例による。
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions, etc. on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第四十四条（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等に関する経過措置）
The provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after January 1, 2016, and with regard to transfers of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定は、個人が平成二十八年一月一日以後に行う新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。
A specified account (meaning a specified account prescribed in that item; the same applies hereinafter in this paragraph and the following paragraph) that is opened, as of January 1, 2016, at a business office (meaning a business office prescribed in that item; the same applies in the following paragraph) of a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "financial instruments business operator, etc." in this Article) is to be able to accept the following, out of the listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation, limited to those that fall under specified public and corporate bonds, etc.; the same applies hereinafter in this Article) held as of that date by the resident or the nonresident who has a permanent establishment who has opened that specified account:
listed shares, etc. that satisfy the requirements specified by Cabinet Order, including that, immediately after their acquisition (limited to an acquisition on or before December 31, 2015 that is an acquisition through an entrustment of purchase (including an intermediation, brokerage or agency for an entrustment of purchase) to that financial instruments business operator, etc., an acquisition from that financial instruments business operator, etc. or an acquisition by responding to a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), or a solicitation of offers to sell, etc. prescribed in paragraph (4) of that Article, of listed shares, etc. made by that financial instruments business operator, etc.; referred to as a "specified acquisition" in the following paragraph and paragraph (4)), they were entered or recorded in the transfer account book, or placed in custody, in the account of that resident or nonresident who has a permanent establishment, other than that specified account, that is opened with that financial instruments business operator, etc. for the entry or recording of securities in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001); the same applies hereinafter in this paragraph and paragraph (4)) or for their custody (hereinafter referred to as an "other custody account" in this paragraph and paragraph (4)) (hereinafter referred to as "listed shares, etc. from a specified acquisition" in this paragraph and the following paragraph), for which a transfer of custody is made from that other custody account as specified by Cabinet Order;
当該金融商品取引業者等に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該特定口座以外の有価証券の振替口座簿（社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿をいう。以下この項及び第四項において同じ。）への記載若しくは記録又は保管の委託に係る口座（以下この項及び第四項において「他の保管口座」という。）に、その取得（平成二十七年十二月三十一日以前の取得で、当該金融商品取引業者等への買付けの委託（買付けの委託の媒介、取次ぎ又は代理を含む。）による取得、当該金融商品取引業者等からの取得又は当該金融商品取引業者等が行う上場株式等の金融商品取引法（昭和二十三年法律第二十五号）第二条第三項に規定する取得勧誘若しくは同条第四項に規定する売付け勧誘等に応じたことによる取得に限る。次項及び第四項において「特定取得」という。）後直ちに振替口座簿への記載若しくは記録又は保管の委託がされていることその他政令で定める要件を満たす上場株式等（以下この項及び次項において「特定取得上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの
listed shares, etc. (excluding listed shares, etc. from a specified acquisition; referred to as "generally acquired listed shares, etc." in the following paragraph) that have continuously been entered or recorded in the transfer account book of that financial instruments business operator, etc., or placed in its custody, since on or before June 30, 2015, in the other custody account of that resident or nonresident who has a permanent establishment that is opened with that financial instruments business operator, etc., for which a transfer of custody is made from that other custody account as specified by Cabinet Order.
A specified account opened at a business office of a financial instruments business operator, etc. during the period from January 1, 2016 to December 31, 2016 is to be able to accept, as specified by Cabinet Order, listed shares, etc. held by the resident or the nonresident who has a permanent establishment who has opened that specified account (excluding those for which a specified acquisition was made through that financial instruments business operator, etc. on or after January 1, 2016, and listed shares, etc. from a specified acquisition and generally acquired listed shares, etc.).
Where a transfer of custody of all or part of the listed shares, etc. listed in the following items, out of the listed shares, etc. that a resident or a nonresident who has a permanent establishment has acquired by gift, inheritance (excluding an inheritance pertaining to a qualified acceptance) or bequest (excluding a universal legacy pertaining to a qualified acceptance) (limited to those that have been entered or recorded in the transfer account book, or placed in custody, in the account for the entry or recording of securities in the transfer account book or for their custody (hereinafter referred to as the "inheritance, etc. account" in this paragraph) that the person who made that gift, the decedent pertaining to that inheritance or the testator of a universal legacy pertaining to that bequest (hereinafter referred to as the "decedent, etc." in this paragraph) opened with the financial instruments business operator, etc. with which that resident or nonresident who has a permanent establishment has opened an other custody account), has been made from that inheritance, etc. account to that other custody account by December 31, 2015, the provisions of paragraph (2) apply by deeming the listed shares, etc. listed in each of those items for which that transfer of custody has been made to fall under the listed shares, etc. specified in the respective items.
居住者又は国内に恒久的施設を有する非居住者が贈与、相続（限定承認に係るものを除く。）又は遺贈（包括遺贈のうち限定承認に係るものを除く。）により取得した上場株式等（当該居住者又は国内に恒久的施設を有する非居住者が他の保管口座を開設している金融商品取引業者等に当該贈与をした者、当該相続に係る被相続人又は当該遺贈に係る包括遺贈者（以下この項において「被相続人等」という。）が開設した有価証券の振替口座簿への記載若しくは記録又は保管の委託に係る口座（以下この項において「相続等口座」という。）において振替口座簿に記載若しくは記録がされ、又は保管の委託がされているものに限る。）で次の各号に掲げるものの全部又は一部が、平成二十七年十二月三十一日までに、当該相続等口座から当該他の保管口座に移管された場合には、その移管がされた当該各号に掲げる上場株式等は当該各号に定める上場株式等に該当するものとみなして、第二項の規定を適用する。
listed shares, etc. for which that decedent, etc. made a specified acquisition by December 31, 2015, and which satisfy the requirements specified by Cabinet Order, including that they have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since the date of that specified acquisition: listed shares, etc. for which that resident or nonresident who has a permanent establishment made a specified acquisition on the date on which that specified acquisition was made, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that specified acquisition;
listed shares, etc. (excluding those listed in the preceding item) that have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since on or before June 30, 2015: listed shares, etc. that that resident or nonresident who has a permanent establishment acquired on the date specified by Cabinet Order, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that acquisition.
The term "specified public and corporate bonds, etc." prescribed in paragraph (2) means the following public and corporate bonds or beneficial interests:
第二項に規定する特定公社債等とは、次に掲げる公社債又は受益権をいう。
specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation (excluding bonds with share options (including convertible specified corporate bonds prescribed in Article 131, paragraph (1) of the Act on the Securitization of Assets (Act No. 105 of 1998) and specified corporate bonds with subscription rights for new preferred equity prescribed in Article 139, paragraph (1) of that Act));
新租税特別措置法第三条第一項第一号に規定する特定公社債（新株予約権付社債（資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項に規定する転換特定社債及び同法第百三十九条第一項に規定する新優先出資引受権付特定社債を含む。）を除く。）
beneficial interests in an investment trust other than a bond investment trust or a securities investment trust, the offering of whose beneficial interests at its establishment was made through a public offering prescribed in Article 8-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation, or whose beneficial interests fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation;
公社債投資信託又は証券投資信託以外の投資信託で、その設定に係る受益権の募集が新租税特別措置法第八条の四第一項第二号に規定する公募により行われたもの又はその受益権が新租税特別措置法第三十七条の十一第二項第一号に掲げる株式等に該当するものの受益権
bond-type beneficial interests listed in Article 37-11, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第三十七条の十一第二項第四号に掲げる社債的受益権
Special provisions on the determination of the acquisition cost and the time of acquisition of listed shares, etc. accepted pursuant to the provisions of paragraphs (2) through (4), and other necessary matters concerning the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order.
第二項から第四項までの規定により受け入れた上場株式等の取得価額及び取得の時期の判定に関する特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
第四十五条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置）
The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph receives from the financial instruments business operator, etc. referred to in that paragraph on or after January 1, 2016, and with regard to dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph received from the financial instruments business operator, etc. referred to in that paragraph before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十一の六の規定は、同条第一項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二十八年一月一日以後に同項の金融商品取引業者等から交付を受ける同項に規定する源泉徴収選択口座内配当等について適用し、旧租税特別措置法第三十七条の十一の六第一項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同項の金融商品取引業者等から交付を受けた同項に規定する源泉徴収選択口座内配当等については、なお従前の例による。
Supplementary Provisions, Article 46Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.
第四十六条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
新租税特別措置法第三十七条の十二の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七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 47Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium Sized Companies
第四十七条（特定中小会社が発行した株式に係る課税の特例に関する経過措置）
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。