Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on Registration and License Tax
第八十七条（登録免許税の特例に関する経過措置）
The provisions of Article 74-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a certified low-carbon house prescribed in paragraph (1) of that Article that is newly built or acquired on or after June 1, 2013, and with regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a certified low-carbon house prescribed in Article 74-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before that date, the provisions then in force continue to govern.
新租税特別措置法第七十四条の二第一項又は第二項の規定は、平成二十五年六月一日以後に新築又は取得をする同条第一項に規定する認定低炭素住宅の所有権の保存又は移転の登記に係る登録免許税について適用し、同日前に新築又は取得をした旧租税特別措置法第七十四条の二第一項に規定する認定低炭素住宅の所有権の保存又は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 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存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 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第八十三条第二項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第二項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存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。
With regard to registration and license tax on a registration listed in any of the items of Article 84-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an application for that registration was filed using an electronic data processing system before the Effective Date, the provisions then in force continue to govern.
施行日前に電子情報処理組織を使用して旧租税特別措置法第八十四条の五第一項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 88Transitional Measures Concerning Special Provisions on Liquor Tax
第八十八条（酒税の特例に関する経過措置）
Except as otherwise provided, with regard to liquor tax imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
With regard to liquor tax on beer prescribed in Article 87-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a license to manufacture the beer prescribed in that paragraph ships from a liquor manufacturing site during the period until the last day of the month that includes the day on which five years elapse from the day on which that person obtained that manufacturing license, the provisions then in force continue to govern.
旧租税特別措置法第八十七条の六第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項に規定するビールに係る酒税については、なお従前の例による。
Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Stamp Tax
第八十九条（印紙税の特例に関する経過措置）
The provisions of Article 91, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents prescribed in paragraph (1) of that Article and construction work contract documents prescribed in that paragraph that are prepared on or after April 1, 2014, and with regard to stamp tax on those real property transfer contract documents and those construction work contract documents that are prepared before that date, the provisions then in force continue to govern.
新租税特別措置法第九十一条第二項から第四項までの規定は、平成二十六年四月一日以後に作成される同条第一項に規定する不動産譲渡契約書及び同項に規定する建設工事請負契約書について適用し、同日前に作成される当該不動産譲渡契約書及び当該建設工事請負契約書に係る印紙税については、なお従前の例による。
Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc.
第九十条（利子税等の割合の特例に関する経過措置）
The provisions of Articles 93 through 95 of the New Act on Special Measures Concerning Taxation apply to the interest tax, etc. prescribed in Article 96 of the Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2014, and with regard to the interest tax, etc. that corresponds to the period before that date, the provisions then in force continue to govern.
新租税特別措置法第九十三条から第九十五条までの規定は、租税特別措置法第九十六条に規定する利子税等のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該利子税等のうち同日前の期間に対応するものについては、なお従前の例による。
If an instalment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2014 includes a period on or after that date (referred to as the "special eligible period" in this paragraph), with regard to the application of the provisions of paragraphs (3), (4) and (6) of that Article to interest tax corresponding to that special eligible period, the phrase "the year that includes the first day" in paragraph (4), item (ii) of that Article is deemed to be replaced with "the former special base rate for deferred payment (meaning the special base rate for deferred payment prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)) or 2014", and the phrase ")" closing the definition in that item with "), whichever is lower".
平成二十六年一月一日前に開始した新租税特別措置法第九十三条第四項第一号に規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る同条第三項、第四項及び第六項の規定の適用については、同条第四項第二号中「開始の日の属する年」とあるのは「旧延納特例基準割合（所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第九十三条第二項に規定する延納特例基準割合をいう。）又は平成二十六年」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。
With regard to the part of interest tax relating to the amount of inheritance tax for which the district director has granted, before January 1, 2014, permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 59, paragraph (1) of the Supplementary Provisions of that Act (limited to the amount to which the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; referred to as the "2002 Amendment Act" in this paragraph) apply) that corresponds to the period on or after that date, the district director is to calculate it in accordance with the provisions of Article 93, paragraph (3) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the 2002 Amendment Act.
税務署長は、平成二十六年一月一日前に所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第五十九条第一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同法第三条の規定による改正前の相続税法第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下この項において「平成十四年改正法」という。）附則第三十二条第九項の規定の適用を受けているものに限る。）に係る利子税のうち同日以後の期間に対応するものについては、平成十四年改正法附則第三十二条第九項の規定にかかわらず、新租税特別措置法第九十三条第三項の規定に準じて計算するものとする。
Supplementary Provisions, Article 91Transitional Measures Concerning Payment of Special Refunds
第九十一条（特別還付金の支給に関する経過措置）
The provisions of Article 97-2, paragraphs (10) and (22) of the New Act on Special Measures Concerning Taxation apply to the part of the additional amount prescribed in paragraph (10) of that Article and the delinquent charge referred to in paragraph (21) of that Article that corresponds to the period on or after January 1, 2014, and with regard to the part of that additional amount and that delinquent charge that corresponds to the period before that date, the provisions then in force continue to govern.
新租税特別措置法第九十七条の二第十項及び第二十二項の規定は、同条第十項に規定する加算金及び同条第二十一項の延滞金のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該加算金及び当該延滞金のうち同日前の期間に対応するものについては、なお従前の例による。
Supplementary Provisions, Article 106Transitional Measures Concerning the Application of Penal Provisions
第百六条（罰則の適用に関する経過措置）
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 107Delegation to Cabinet Order
第百七条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 108Review
第百八条（検討）
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;
大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
reviewing the approach to the special provisions on taxation of entertainment expenses, etc., including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.
贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。