Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property
第六十三条（相続財産に係る譲渡所得の課税の特例に関する経過措置）
The provisions of Article 39 of the New Act on Special Measures Concerning Taxation apply to the transfer of assets prescribed in paragraph (1) of that Article in the case where an individual acquires property prescribed in that paragraph through an inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph and in Article 128 of the Supplementary Provisions) that commences on or after January 1, 2015, and the provisions then in force continue to govern the transfer of assets prescribed in Article 39, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquired property prescribed in that paragraph through an inheritance or bequest that commenced before that date.
新租税特別措置法第三十九条の規定は、個人が平成二十七年一月一日以後に開始する相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項及び附則第百二十八条において同じ。）による新租税特別措置法第三十九条第一項に規定する財産の取得をする場合における同項に規定する資産の譲渡について適用し、個人が同日前に開始した相続又は遺贈による旧租税特別措置法第三十九条第一項に規定する財産の取得をした場合における同項に規定する資産の譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 39, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to December 31, 2016, the phrase "Article 31, paragraph (1)" in that paragraph is deemed to be replaced with "Article 33, paragraph (3), item (i)".
平成二十七年一月一日から平成二十八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三十九条第一項の規定の適用については、同項中「第三十一条第一項」とあるのは、「第三十三条第三項第一号」とする。
Supplementary Provisions, Article 64Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第六十四条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest merger corporation prescribed in paragraph (11) of that Article, or a successor corporation, a recipient public interest corporation, etc. or a transferee corporation prescribed in paragraph (12) of that Article, submits, on or after the Effective Date, the document prescribed in paragraph (11) of that Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article).
新租税特別措置法第四十条第十一項から第十三項までの規定は、同条第十一項に規定する公益合併法人並びに同条第十二項に規定する引継法人、受贈公益法人等及び譲受法人が施行日以後に同条第十一項（同条第十二項において準用する場合を含む。）に規定する書類を提出する場合について適用する。
The provisions of Article 40, paragraphs (16) and (17) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest corporation, etc. prescribed in paragraph (16) of that Article requests confirmation pursuant to the provisions of that paragraph on or after the Effective Date.
新租税特別措置法第四十条第十六項及び第十七項の規定は、同条第十六項に規定する公益法人等が施行日以後に同項の規定により確認を求める場合について適用する。
Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
第六十五条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 40-2 of the New Act on Special Measures Concerning Taxation apply to transfers, made by an individual on or after the Effective Date, of assets prescribed in paragraph (1) of that Article or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern transfers, made by an individual before the Effective Date, of assets prescribed in Article 40-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article.
新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条第一項に規定する資産又は同条第二項に規定する重要有形民俗文化財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四十条の二第一項に規定する資産又は同条第二項に規定する重要有形民俗文化財の譲渡については、なお従前の例による。
Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation, etc. on Internal Dealings of Nonresidents
第六十六条（非居住者の内部取引に係る課税の特例等に関する経過措置）
The provisions of Article 40-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax of nonresidents for 2017 and subsequent years.
新租税特別措置法第四十条の三の三の規定は、非居住者の平成二十九年分以後の所得税について適用する。
The provisions of Article 40-3-4 of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under paragraph (1) of that Article that is applied for with respect to income tax of nonresidents for 2017 and subsequent years.
新租税特別措置法第四十条の三の四の規定は、非居住者の平成二十九年分以後の所得税につき申請される同条第一項の規定による納税の猶予について適用する。
Supplementary Provisions, Article 67Transitional Measures Concerning the Special Income Tax Credit in the Case of Having Housing Loans, etc.
第六十七条（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 (24) of the New Act on Special Measures Concerning Taxation apply in the case where a resident makes an acquisition prescribed in paragraph (1) of that Article of a house requiring seismic retrofitting prescribed in paragraph (24) of that Article on or after the Effective Date.
新租税特別措置法第四十一条第二十四項の規定は、居住者が施行日以後に同項に規定する要耐震改修住宅の同条第一項に規定する取得をする場合について適用する。
Supplementary Provisions, Article 68Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits, etc.
第六十八条（定期積金の給付補塡金等の分離課税等に関する経過措置）
The provisions of Article 41-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to compensation for periodic deposits, etc. prescribed in that paragraph that is received on or after January 1, 2017 by a nonresident who has a permanent establishment referred to in that paragraph.
新租税特別措置法第四十一条の十第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する給付補塡金等について適用する。
With regard to compensation for periodic deposits, etc. prescribed in Article 41-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is received on or before December 31, 2016 by a nonresident referred to in that paragraph, the provisions of that paragraph remain in force. In this case, the phrase "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".
Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
第六十九条（割引債の差益金額に係る源泉徴収等の特例に関する経過措置）
The provisions of Article 41-12-2, paragraph (6), item (iii), (a) of the New Act on Special Measures Concerning Taxation apply to discount bonds listed in (a) of that item that are issued by a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds listed in Article 41-12-2, paragraph (6), item (iii), (a) of the Former Act on Special Measures Concerning Taxation that were issued by a foreign corporation in a business year that began before that date.
新租税特別措置法第四十一条の十二の二第六項第三号イの規定は、外国法人により平成二十八年四月一日以後に開始する事業年度において発行される同号イに掲げる割引債について適用し、外国法人により同日前に開始した事業年度において発行された旧租税特別措置法第四十一条の十二の二第六項第三号イに掲げる割引債については、なお従前の例による。
Supplementary Provisions, Article 70Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.
第七十条（振替国債等の償還差益の非課税等に関する経過措置）
The provisions of Article 41-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to such profit from redemption prescribed in paragraphs (1) through (3) of that Article or amount of loss prescribed in paragraph (4) of that Article as, on or after January 1, 2017, is received by a nonresident who has a permanent establishment referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment referred to in that paragraph.
新租税特別措置法第四十一条の十三第五項の規定は、同条第一項から第三項までに規定する償還差益又は同条第四項に規定する損失の額のうち、平成二十九年一月一日以後に同条第五項の恒久的施設を有する非居住者が支払を受けるもの又は同項の恒久的施設を有する非居住者につき生ずるものについて適用する。
With regard to such profit from redemption prescribed in Article 41-13, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation or amount of loss prescribed in paragraph (4) of that Article as, on or before December 31, 2016, is received by a nonresident who has a permanent establishment in Japan referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment in Japan referred to in that paragraph, the provisions of that paragraph remain in force.
旧租税特別措置法第四十一条の十三第一項から第三項までに規定する償還差益又は同条第四項に規定する損失の額のうち、平成二十八年十二月三十一日以前に同条第五項の国内に恒久的施設を有する非居住者が支払を受けるもの又は同項の国内に恒久的施設を有する非居住者につき生ずるものについては、同項の規定は、なおその効力を有する。
Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Domestic Source Income Pertaining to Profit from Redemption, etc. of Discount Bonds
第七十一条（割引債の償還差益等に係る国内源泉所得の課税の特例に関する経過措置）
The provisions of Article 41-13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph of discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of discount bonds prescribed in that paragraph that a foreign corporation issued in a business year that began before that date.
新租税特別措置法第四十一条の十三の二第一項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同項に規定する割引債の同項に規定する償還差益について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第四十一条の十三の二第一項に規定する割引債の同項に規定する償還差益については、なお従前の例による。
Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation on the Amount of Gain, etc. from Book-Entry Discount Bonds
第七十二条（振替割引債の差益金額等の課税の特例に関する経過措置）
The provisions of Article 41-13-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to such profit from redemption prescribed in paragraph (2) of that Article or amount of loss prescribed in paragraph (3) of that Article as, on or after January 1, 2017, is received by a nonresident who has a permanent establishment referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment referred to in that paragraph.
新租税特別措置法第四十一条の十三の三第五項の規定は、同条第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十九年一月一日以後に同条第五項の恒久的施設を有する非居住者が支払を受けるもの又は同項の恒久的施設を有する非居住者につき生ずるものについて適用する。
With regard to such profit from redemption prescribed in Article 41-13-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation or amount of loss prescribed in paragraph (3) of that Article as, on or before December 31, 2016, is received by a nonresident who has a permanent establishment in Japan referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment in Japan referred to in that paragraph, the provisions of that paragraph remain in force.
旧租税特別措置法第四十一条の十三の三第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十八年十二月三十一日以前に同条第五項の国内に恒久的施設を有する非居住者が支払を受けるもの又は同項の国内に恒久的施設を有する非居住者につき生ずるものについては、同項の規定は、なおその効力を有する。
Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第七十三条（国外所得金額の計算の特例に関する経過措置）
The provisions of Article 41-19-5 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article of a resident for 2017 and subsequent years.
新租税特別措置法第四十一条の十九の五の規定は、居住者の平成二十九年分以後の同条第一項に規定する国外所得金額の計算について適用する。
Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第七十四条（外国組合員に対する課税の特例に関する経過措置）
The provisions of Article 41-21, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161, paragraph (1) of the New Income Tax Act that a nonresident referred to in that paragraph has in each year from 2017 onward, or to domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the New Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the New Act on Special Measures Concerning Taxation is to receive on or after April 1, 2016.
新租税特別措置法第四十一条の二十一第一項の規定は、同項の非居住者が平成二十九年以後の各年において有する新所得税法第百六十一条第一項に規定する国内源泉所得又は新租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日以後に支払を受けるべき新所得税法第百六十一条第一項第四号から第十一号まで若しくは第十三号から第十六号までに掲げる国内源泉所得について適用する。
With regard to income tax for 2016 and earlier years of a nonresident who has a permanent establishment in Japan referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation and who has domestic source income prescribed in Article 161 of the Former Income Tax Act in any year up to and including 2016, the provisions of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "those, the Income Tax Act" is deemed to be replaced with "those, the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Income Tax Act' in this Article)", and the phrase "the Income Tax Act and other" is deemed to be replaced with "the Former Income Tax Act and other"; in item (v) of that paragraph, the phrase "Income Tax Act" is deemed to be replaced with "Former Income Tax Act"; and in paragraphs (3), (7) and (9) of that Article, the phrases "Income Tax Act" and "that Act" are deemed to be replaced with "Former Income Tax Act".
平成二十八年以前の各年において旧所得税法第百六十一条に規定する国内源泉所得を有する旧租税特別措置法第四十一条の二十一第一項の国内に恒久的施設を有する非居住者の平成二十八年分以前の所得税については、同条の規定は、なおその効力を有する。この場合において、同項中「ものは、所得税法」とあるのは「ものは、所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（以下この条において「旧所得税法」という。）」と、「所得税法その他」とあるのは「旧所得税法その他」と、同項第五号中「所得税法」とあるのは「旧所得税法」と、同条第三項、第七項及び第九項中「所得税法」とあり、及び「同法」とあるのは「旧所得税法」とする。
The provisions then in force continue to govern domestic source income listed in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the Former Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before April 1, 2016.
旧租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日前に支払を受けるべき旧所得税法第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げる国内源泉所得については、なお従前の例による。
Supplementary Provisions, Article 74-2Transitional Measures Concerning Special Provisions on Taxation on Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
第七十四条の二（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置）
The provisions of Article 42, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article that is received on or after April 1, 2016 by a foreign corporation that has a permanent establishment referred to in paragraph (3) of that Article, and the provisions then in force continue to govern interest prescribed in paragraph (1) of that Article that was received before that date by a foreign corporation that has a permanent establishment in Japan referred to in Article 42, paragraph (3) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第四十二条第三項の規定は、同項の恒久的施設を有する外国法人が平成二十八年四月一日以後に支払を受ける同条第一項に規定する利子について適用し、旧租税特別措置法第四十二条第三項の国内に恒久的施設を有する外国法人が同日前に支払を受けた同条第一項に規定する利子については、なお従前の例による。
Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
第七十五条（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 (3) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in paragraph (1) of that Article that is received on or after April 1, 2016 by a foreign corporation that has a permanent establishment referred to in paragraph (3) of that Article, and the provisions then in force continue to govern specified interest prescribed in paragraph (1) of that Article that was received before that date by a foreign corporation that has a permanent establishment in Japan referred to in Article 42-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第四十二条の二第三項の規定は、同項の恒久的施設を有する外国法人が平成二十八年四月一日以後に支払を受ける同条第一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三項の国内に恒久的施設を有する外国法人が同日前に支払を受けた同条第一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 76Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第七十六条（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 (3) of the New Act on Special Measures Concerning Taxation apply to the required particulars prescribed in paragraph (1) of that Article in statements and similar reports prescribed in that paragraph that are provided on or after the Effective Date.
新租税特別措置法第四十二条の二の二第三項の規定は、施行日以後に提供する同条第一項に規定する調書等の同項に規定する記載事項について適用する。
With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase "Article 37-14, paragraph (25)" in that paragraph is deemed to be replaced with "Article 37-14, paragraph (15)".
施行日から平成二十六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三項の規定の適用については、同項中「第三十七条の十四第二十五項」とあるのは、「第三十七条の十四第十五項」とする。
Supplementary Provisions, Article 77Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第七十七条（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 (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date, and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, which began before the Effective Date, of a consolidated parent corporation or of a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest.
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（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度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施行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、法人の施行日前に開始した事業年度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施行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 78Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第七十八条（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 then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i), (c) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第一号ハに掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 79Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第七十九条（中小企業者等が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 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this paragraph)) apply to corporation tax for business years ending on or after the Effective Date of a corporation that, on or after the date on which the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc.
新租税特別措置法第四十二条の六（特定生産性向上設備等（同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この項において同じ。）に係る部分に限る。）の規定は、産業競争力強化法（平成二十五年法律第九十八号）の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受ける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する。
With regard to the application of the provisions of Chapter III, Sections 1-2 through 8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i)" in Article 42-6, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 72, paragraph (1), item (i)", and the phrase "Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act" is deemed to be replaced with "that paragraph".
施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三章第一節の二から第八節までの規定の適用については、新租税特別措置法第四十二条の六第五項中「第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号」とあるのは「第七十二条第一項第一号」と、「同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項」とあるのは「同項」とする。