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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 April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

この法律は、平成三十年四月一日から施行する。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。

Omitted

略

the provisions of amending , the provisions amending and the provisions amending : May 1, 2018;

中の改正規定、の改正規定及びの改正規定　平成三十年五月一日

the following provisions: October 1, 2018;

次に掲げる規定　平成三十年十月一日

Omitted

略

the provisions of amending (excluding the part replacing "March 31, 2018" with "March 31, 2019" in );

中の改正規定（中「平成三十年三月三十一日」を「平成三十一年三月三十一日」に改める部分を除く。）

the following provisions: January 1, 2019;

次に掲げる規定　平成三十一年一月一日

Omitted

略

the provisions of amending and , the provisions amending , the provisions amending (excluding the part concerning , the part concerning and the part concerning (limited to the part deleting "(Act No. 151 of 2002)")), the provisions amending (including its caption), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "is 1,000" with "is 100" in ), the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Articles 74, 76, 84, 100 and of the Supplementary Provisions;

中及びの改正規定、の改正規定、の改正規定（に係る部分、に係る部分及びに係る部分（「（）」を削る部分に限る。）を除く。）、（見出しを含む。）の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（中「が千」を「が百」に改める部分を除く。）、の改正規定、の改正規定、の改正規定並びにの改正規定並びに附則第七十四条、第七十六条、第八十四条、第百条及びの規定

the following provisions: April 1, 2019;

次に掲げる規定　平成三十一年四月一日

Omitted

略

the provisions of amending (limited to the part replacing "small and medium sized enterprise or" with "small and medium sized enterprise (excluding one that falls under an excluded business operator) or") and the provisions amending (limited to the part adding "(excluding one that falls under an excluded business operator prescribed in )" after "small or medium-sized consolidated corporation");

中の改正規定（「中小企業者又は」を「中小企業者（適用除外事業者に該当するものを除く。）又は」に改める部分に限る。）及びの改正規定（「中小連結法人」の下に「（に規定する適用除外事業者に該当するものを除く。）」を加える部分に限る。）

the following provisions: January 1, 2020;

次に掲げる規定　令和二年一月一日

Omitted

略

the provisions of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "" with ""), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions adding three Articles after , the provisions amending , the provisions amending , the provisions amending (limited to the part deleting "(Act No. 151 of 2002)"), the provisions adding two Articles before in Chapter II, Section 6 of , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Articles 56 through 61, Article 70, Article 72, Articles 79 through 81, Article 99 and Article 101 of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の次に三条を加える改正規定、の改正規定、の改正規定、の改正規定（「（）」を削る部分に限る。）、第二章第六節中の前に二条を加える改正規定、の改正規定、ニの改正規定、の改正規定、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五十六条から第六十一条まで、第七十条、第七十二条、第七十九条から第八十一条まで、第九十九条及び第百一条の規定

the following provisions: April 1, 2020;

次に掲げる規定　令和二年四月一日

Omitted

略

the provisions of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "" with ""), the provisions deleting and renumbering as , the provisions adding one Article after , the provisions adding the following as the second sentence of , the provisions adding one Article after in Chapter III, Section 25 of and the provisions amending , and the provisions of Articles 102, 115 and 117 of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「」を「」に改める部分に限る。）、を削り、をとする改正規定、の次に一条を加える改正規定、に後段として次のように加える改正規定、第三章第二十五節中の次に一条を加える改正規定及びの改正規定並びに附則第百二条、第百十五条及び第百十七条の規定

the following provisions: October 1, 2020;

次に掲げる規定　令和二年十月一日

Omitted

略

the provisions of amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing " or " with " or ", and the part adding ", according to which of the periods listed in the middle column of the following table the date of shipment of the liquor listed in the left-hand column of that table falls within" after "notwithstanding the provisions" and replacing "80 percent (90 percent for synthetic sake and happoshu)" with "the ratio specified in the right-hand column of that table"), the provisions adding a table to and the provisions amending (limited to the part adding "in the table of " after "'hereinafter' and," and replacing ", '90 percent'" with ", '64/90' is deemed to be replaced with '80 percent', and '90 percent'"), and the provisions of Article 78, Article 120, paragraph (2) and Article 121, paragraph (3) of the Supplementary Provisions;

中の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「又は」を「又は」に改める部分及び「規定にかかわらず」の下に「、次の表の上欄に掲げる酒類の移出の日が同表の中欄に掲げる期間のいずれに属するかに応じ」を加え、「百分の八十（合成清酒及び発泡酒にあつては、百分の九十）」を「同表の下欄に定める割合」に改める部分に限る。）、に表を加える改正規定及びの改正規定（「以下」と、」の下に「の表中」を加え、「、「百分の九十」を「、「九十分の六十四」とあるのは「百分の八十」と、「百分の九十」に改める部分に限る。）並びに附則第七十八条、第百二十条第二項及び第百二十一条第三項の規定

the following provisions: January 1, 2021;

次に掲げる規定　令和三年一月一日

Omitted

略

the provisions in amending (limited to the part replacing "1,000" with "100"), and the provisions of Article 85 of the Supplementary Provisions.

中の改正規定（「が千」を「が百」に改める部分に限る。）及び附則第八十五条の規定

the following provisions: the date on which the comes into effect;

次に掲げる規定　の施行の日

Omitted

略

the provisions in amending , the provisions amending and the provisions amending , and the provisions of Article 118, paragraphs (6), (8), (11) and (14) of the Supplementary Provisions;

中の改正規定、の改正規定及びの改正規定並びに附則第百十八条第六項、第八項、第十一項及び第十四項の規定

the provisions of and the provisions of Article 127 of the Supplementary Provisions;

の規定及び附則第百二十七条の規定

the provisions of and the provisions of Article 128 of the Supplementary Provisions.

の規定及び附則第百二十八条の規定

Omitted

略

the following provisions: the date on which the comes into effect;

次に掲げる規定　の施行の日

Omitted

略

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 7 Special Provisions on Taxation for Business Cycle Adjustment ()" with "/Section 6-2 Special Provisions on the Calculation of Income from the Transfer of Shares, etc. in Exchange for Shares of a Corporation Conducting a Special Business Restructuring ()/Section 7 Special Provisions on Taxation for Business Cycle Adjustment ()/" and the part replacing "Section 20 Deleted" with "Section 20 Special Provisions on the Calculation of Consolidated Income from the Transfer of Shares, etc. in Exchange for Shares of a Corporation Conducting a Special Business Restructuring ()"), the provisions amending , the provisions amending , the provisions adding one Article after , the provisions amending , the provisions amending , the provisions amending , the provisions adding one Section after Section 6 of Chapter III of , the provisions amending , the provisions amending , the provisions amending Section 20 of that Chapter, the provisions amending (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending (excluding the part replacing "March 31, 2018" with "March 31, 2020"), and the provisions renumbering as , renumbering as and adding one paragraph after , and the provisions of Article 119 of the Supplementary Provisions.

中租税特別措置法の目次の改正規定（「第七節　景気調整のための課税の特例（）」を「／第六節の二　特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例（）／第七節　景気調整のための課税の特例（）／」に、「第二十節　削除」を「第二十節　特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る連結所得の計算の特例（）」に改める部分に限る。）、の改正規定、の改正規定、の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定、第三章第六節の次に一節を加える改正規定、の改正規定、の改正規定、同章第二十節の改正規定、の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）及びをとし、をとし、の次に一項を加える改正規定並びに附則第百十九条の規定

the following provisions: the date on which the comes into effect;

次に掲げる規定　の施行の日

Omitted

略

the provisions in adding one Article after , the provisions amending , the provisions renumbering as and adding two items after (limited to the part concerning ), the provisions amending , the provisions amending (limited to the part replacing "and " with ", and "), the provisions adding one Article after , the provisions amending , the provisions renumbering as and adding two items after (limited to the part concerning ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "and " with ", and "), the provisions amending , the provisions renumbering as and adding two items after (limited to the part concerning ), the provisions renumbering as , the provisions adding one Article after , the provisions amending and the provisions amending , and the provisions of Article 109, paragraph (2) of the Supplementary Provisions.

中の次に一条を加える改正規定、の改正規定、をとし、の次に二号を加える改正規定（に係る部分に限る。）、の改正規定、イの改正規定（「並びに」を「、並びに」に改める部分に限る。）、の次に一条を加える改正規定、の改正規定、をとし、の次に二号を加える改正規定（に係る部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、イの改正規定（「並びに」を「、並びに」に改める部分に限る。）、の改正規定、をとし、の次に二号を加える改正規定（に係る部分に限る。）、をとする改正規定、の次に一条を加える改正規定、の改正規定及びの改正規定並びに附則第百九条第二項の規定

the provisions in amending the caption of , the provisions amending (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending , the provisions amending , the provisions amending the caption of , the provisions amending (limited to the part adding "if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in , the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of that individual for that applicable year pertaining to that specified business facility;" after "calculated amount ("), the provisions amending (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending , the provisions amending (limited to the part replacing "specified areas" with "areas for improving regional vitality, etc."), the provisions amending , the provisions amending , the provisions amending the caption of , the provisions amending (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending , the provisions amending the caption of , the provisions amending (limited to the part adding "if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in , the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of that corporation for that applicable business year pertaining to that specified business facility;" after "calculated amount ("), the provisions amending , the provisions amending (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending , the provisions amending , the provisions amending the caption of , the provisions amending (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending , the provisions amending the caption of , the provisions amending (limited to the part adding "; hereinafter referred to in as a "certified consolidated parent corporation" and a "certified consolidated subsidiary corporation", respectively" after "consolidated subsidiary corporation (limited to one that is a certified business operator", the part replacing "), the amount calculated by multiplying by the total" with "; hereinafter referred to in as the "special number of base employees at regional business offices within the consolidated group"), the amount calculated by multiplying by the total (if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in , the amount calculated by multiplying 200,000 yen by the total of the special number of base employees at regional business offices within the consolidated group of that certified consolidated parent corporation and each of its certified consolidated subsidiary corporations for that applicable business year pertaining to that specified business facility)", and the part replacing "), the amount calculated by multiplying (" with "; hereinafter referred to in as the "special number of base employees at regional business offices of the joining corporation"), the amount calculated by multiplying (if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in , the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of the joining corporation of that certified consolidated corporation for that applicable business year pertaining to that specified business facility, and"), the provisions amending , the provisions amending (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending and the provisions amending , and the provisions of Article 83, paragraph (2) of the Supplementary Provisions: the date on which the comes into effect;

中の見出しの改正規定、の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、の改正規定、の改正規定、の見出しの改正規定、の改正規定（「計算した金額（」の下に「当該計画の認定に係る特定業務施設がロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該個人の当該適用年の地方事業所特別基準雇用者数を乗じて計算した金額。」を加える部分に限る。）、の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、の改正規定、の改正規定（「特定の地域」を「地方活力向上地域等」に改める部分に限る。）、の改正規定、の改正規定、の見出しの改正規定、の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、の改正規定、の見出しの改正規定、の改正規定（「計算した金額（」の下に「当該計画の認定に係る特定業務施設がロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該法人の当該適用年度の地方事業所特別基準雇用者数を乗じて計算した金額。」を加える部分に限る。）、の改正規定、の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、の改正規定、の改正規定、の見出しの改正規定、の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、の改正規定、の見出しの改正規定、の改正規定（「連結子法人（認定事業者であるものに限る」の下に「。以下においてそれぞれ「認定連結親法人」及び「認定連結子法人」という」を加え、「）の合計を乗じて計算した金額」を「以下において「連結内地方事業所特別基準雇用者数」という。）の合計を乗じて計算した金額（当該計画の認定に係る特定業務施設がロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該認定連結親法人及びその各認定連結子法人の当該適用年度の連結内地方事業所特別基準雇用者数の合計を乗じて計算した金額）」に改める部分及び「）を乗じて計算した金額（」を「以下において「加入法人地方事業所特別基準雇用者数」という。）を乗じて計算した金額（当該計画の認定に係る特定業務施設がロに規定する準地方活力向上地域内にある場合には二十万円に当該特定業務施設に係る当該認定連結法人の当該適用年度の加入法人地方事業所特別基準雇用者数を乗じて計算した金額とし、」に改める部分に限る。）、の改正規定、の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、の改正規定及びの改正規定並びに附則第八十三条第二項の規定　の施行の日

the provisions in amending (excluding the part concerning and ), the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending , the provisions deleting and renumbering as , the provisions amending , the provisions renumbering as and adding one paragraph after , the provisions amending , the provisions amending , the provisions amending , the provisions amending and , the provisions amending , the provisions renumbering as and adding one Article after (limited to the part renumbering as ), the provisions adding two Articles after , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "" with "") and the provisions amending the table in (limited to the part replacing "" with "" in the row for prefectures in that table and the part concerning the row for municipalities in that table), and the provisions of Article 118, paragraphs (12), (17) and (18) and of the Supplementary Provisions (limited to the provisions amending of the row for the in Appended Table 1 of the (limited to the part replacing "" with "") and the provisions amending of that row): the date on which the comes into effect;

中の改正規定（及びに係る部分を除く。）、の改正規定、の改正規定（に係る部分を除く。）、の改正規定、を削り、をとする改正規定、の改正規定、をとし、の次に一項を加える改正規定、の改正規定、の改正規定、の改正規定、及びの改正規定、の改正規定、をとし、の次に一条を加える改正規定（をとする部分に限る。）、の次に二条を加える改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）並びにの表の改正規定（同表の都道府県の項中「」を「」に改める部分及び同表の市町村の項に係る部分に限る。）並びに附則第百十八条第十二項、第十七項及び第十八項並びに（の項の改正規定（「」を「」に改める部分に限る。）及びの改正規定に限る。）の規定　の施行の日

the provisions in renumbering as and adding one Article after (excluding the part renumbering as ), the provisions adding one item after and the provisions amending (limited to the part replacing "" with ", "), and the provisions of Article 118, paragraph (19) 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（をとする部分を除く。）、の次に一号を加える改正規定及びの改正規定（「」を「、」に改める部分に限る。）並びに附則第百十八条第十九項の規定　の施行の日

the provisions in renumbering as and adding one Article after : 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　の施行の日

the provisions in adding two Articles after (limited to the part concerning ): the date on which the comes into effect;

中の次に二条を加える改正規定（に係る部分に限る。）　の施行の日

the provisions in adding two Articles after (limited to the part concerning ): the date on which the comes into effect;

中の次に二条を加える改正規定（に係る部分に限る。）　の施行の日

the provisions in amending : the date on which the provisions listed in come into effect;

中の改正規定　に掲げる規定の施行の日

the provisions in amending , 2. of the Act on Special Measures Concerning Taxation (excluding the part deleting "(Act No. 49 of 1979)"): the date on which the comes into effect.

中イ（２）の改正規定（「（）」を削る部分を除く。）　の施行の日

Supplementary Provisions, Article 56Transitional Measures Concerning Separate Taxation, etc. on Interest Income

第五十六条（利子所得の分離課税等に関する経過措置）

The provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to general interest and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in paragraph (3) of that Article is to receive on or after January 1, 2020.

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。）第三条第三項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同条第一項に規定する一般利子等について適用する。

Supplementary Provisions, Article 57Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.

第五十七条（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置）

The provisions of Article 8-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in paragraph (5) of that Article is to receive on or after January 1, 2020.

新租税特別措置法第八条の二第五項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同条第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等について適用する。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.

第五十八条（上場株式等に係る配当所得等の課税の特例に関する経過措置）

The provisions of Article 8-4, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after January 1, 2020, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in before the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a resident or a nonresident who has a permanent establishment referred to in is to receive before that date.

新租税特別措置法第八条の四第三項第四号の規定は、同条第一項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同項に規定する上場株式等の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規定する上場株式等の配当等については、なお従前の例による。

Supplementary Provisions, Article 59Transitional Measures Concerning Dividend Income, etc. for Which No Final Return Is Required

第五十九条（確定申告を要しない配当所得等に関する経過措置）

The provisions of Article 8-5, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after January 1, 2020, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in is to receive before that date.

新租税特別措置法第八条の五第一項及び第二項の規定は、同条第一項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、の居住者又は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規定する利子等又は配当等については、なお従前の例による。

Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.

第六十条（上場株式等の配当等に係る源泉徴収義務等の特例に関する経過措置）

The provisions of Article 9-3-2, paragraphs (1), (3) and (5) through (7) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article that are paid on or after January 1, 2020 to an individual, domestic corporation or foreign corporation referred to in that paragraph, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were paid before that date to an individual, domestic corporation or foreign corporation referred to in .

新租税特別措置法第九条の三の二第一項、第三項及び第五項から第七項までの規定は、同条第一項の個人又は内国法人若しくは外国法人に対して令和二年一月一日以後に支払われる同項に規定する上場株式等の配当等について適用し、の個人又は内国法人若しくは外国法人に対して同日前に支払われたに規定する上場株式等の配当等については、なお従前の例による。

Supplementary Provisions, Article 61Transitional Measures Concerning Special Provisions, etc. on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies

第六十一条（特定目的会社の利益の配当に係る源泉徴収等の特例等に関する経過措置）

The provisions of Article 9-6 of the New Act on Special Measures Concerning Taxation apply to dividends of profits prescribed in paragraph (1) of that Article of specific purpose companies prescribed in that paragraph that are paid on or after January 1, 2020.

新租税特別措置法第九条の六の規定は、令和二年一月一日以後に支払われる同条第一項に規定する特定目的会社の同項に規定する利益の配当について適用する。

The provisions of Article 9-6-2 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income prescribed in paragraph (1) of that Article of investment corporations prescribed in that paragraph that are paid on or after January 1, 2020.

新租税特別措置法第九条の六の二の規定は、令和二年一月一日以後に支払われる同条第一項に規定する投資法人の同項に規定する配当等について適用する。

The provisions of Article 9-6-3 of the New Act on Special Measures Concerning Taxation apply to dividends of surplus of specified-purpose trusts that are paid on or after January 1, 2020.

新租税特別措置法第九条の六の三の規定は、令和二年一月一日以後に支払われる特定目的信託の剰余金の配当について適用する。

The provisions of Article 9-6-4 of the New Act on Special Measures Concerning Taxation apply to dividends of surplus of specified investment trusts prescribed in paragraph (1) of that Article that are paid on or after January 1, 2020.

新租税特別措置法第九条の六の四の規定は、令和二年一月一日以後に支払われる同条第一項に規定する特定投資信託の剰余金の配当について適用する。

Supplementary Provisions, Article 62Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired

第六十二条（高度省エネルギー増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）

With regard to the application of the provisions of Article 10-2, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.

April 1, 2018 (for those listed in items (ii) and (iii), the date on which the comes into effect)April 1, 2018
(i) a specified business operator prescribed in the proviso to or a specified chain business operator prescribed in the proviso to (including a member prescribed in (hereinafter referred to as a "specified member" in ) of a chain business prescribed in (hereinafter referred to as a "specified chain business" in ) conducted by a specified chain business operator prescribed in the proviso to ): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in ; hereinafter the same applies up to ) that are stated as being installed in the plan under those provisions submitted to the competent minister under those provisions pursuant to the provisions of or , and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in that pertains to that specified chain business and is installed by that specified member) (ii) a person who has obtained the certification referred to in and who installs a factory, etc. referred to in : machinery and other depreciable assets that are acquired, or manufactured or constructed (referred to as an "acquisition, etc." in ), through the implementation of collaborative energy conservation measures prescribed in stated in the collaborative energy conservation plan prescribed in pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy (iii) a shipper referred to in that has obtained the certification referred to in : machinery and other depreciable assets that are subject to an acquisition, etc. through the implementation of shipper collaborative energy conservation measures prescribed in stated in the shipper collaborative energy conservation plan prescribed in pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy(i) a specified business operator prescribed in the proviso to : machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in ; hereinafter the same applies in and ) that are stated as being installed in the plan under submitted to the competent minister referred to in pursuant to the provisions of , and that are specified by Cabinet Order as being particularly effective for the rational use of energy (ii) a specified chain business operator prescribed in the proviso to (including a member prescribed in (hereinafter referred to as a "specified member" in ) of a chain business prescribed in (hereinafter referred to as a "specified chain business" in ) conducted by a specified chain business operator prescribed in the proviso to ): machinery and other depreciable assets for the rational use of energy that are stated as being installed in the plan under submitted to the competent minister referred to in pursuant to the provisions of (limited to where it is applied mutatis mutandis pursuant to ; hereinafter the same applies in ), and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under that paragraph of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in that pertains to that specified chain business and is installed by that specified member)

の施行の日の前日までの間における新租税特別措置法第十条の二第一項の規定の適用については、同項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

平成三十年四月一日（及びに掲げるものにあつては、の施行の日）平成三十年四月一日
一　ただし書に規定する特定事業者又はただし書に規定する特定連鎖化事業者（ただし書に規定する特定連鎖化事業者が行うに規定する連鎖化事業（以下において「特定連鎖化事業」という。）のに規定する加盟者（以下において「特定加盟者」という。）を含む。）　又はの規定によりこれらの規定の主務大臣に提出されたこれらの規定の計画において設置するものとして記載されたエネルギー（に規定するエネルギーをいう。以下までにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者のの計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係るに規定する工場等に係るものとして政令で定めるものに限る。） 二　の認定を受けたの工場等を設置している者　当該認定に係るに規定する連携省エネルギー計画に記載されたに規定する連携省エネルギー措置の実施により取得又は製作若しくは建設（において「取得等」という。）をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの 三　の認定を受けたの荷主　当該認定に係るに規定する荷主連携省エネルギー計画に記載されたに規定する荷主連携省エネルギー措置の実施により取得等をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの一　ただし書に規定する特定事業者　の規定によりの主務大臣に提出されたの計画において設置するものとして記載されたエネルギー（に規定するエネルギーをいう。以下及びにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの 二　ただし書に規定する特定連鎖化事業者（ただし書に規定する特定連鎖化事業者が行うに規定する連鎖化事業（以下において「特定連鎖化事業」という。）のに規定する加盟者（以下において「特定加盟者」という。）を含む。）　（において準用する場合に限る。以下において同じ。）の規定によりの主務大臣に提出されたの計画において設置するものとして記載されたエネルギーの使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者のの計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係るに規定する工場等に係るものとして政令で定めるものに限る。）

Supplementary Provisions, Article 63Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired

第六十三条（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 then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, before the Effective Date.

個人が施行日前に取得又は製作若しくは建設をした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は、なお従前の例による。

Supplementary Provisions, Article 64Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.

第六十四条（地方活力向上地域等において雇用者の数が増加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 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.

の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。

Where an individual that obtained the certification referred to in before the Effective Date (excluding an individual that obtained the certification referred to in (including the certification of a change under the provisions of ) on or after the Effective Date) meets the requirements listed in and of the Former Act on Special Measures Concerning Taxation in an applicable year prescribed in Article 10-5, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (limited to 2019 (meaning the period from January 1, 2019 to December 31, 2019; the same applies in Article 84, paragraph (1) of the Supplementary Provisions) and each subsequent year), the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply in that applicable year as follows:

施行日前にの認定を受けた個人（施行日以後にの認定（の規定による変更の認定を含む。）を受けた個人を除く。）が、に規定する適用年（令和元年（平成三十一年一月一日から令和元年十二月三十一日までの期間をいう。附則第八十四条第一項において同じ。）以後の各年に限る。）において及びに掲げる要件を満たす場合には、当該適用年におけるの規定の適用については、次に定めるところによる。

the requirements listed in Article 10-5, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are deemed to be met;

イ及びロに掲げる要件を満たすものとする。

in Article 10-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "exceeding the amount" is deemed to be replaced with "exceeding the amount (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that applicable year pursuant to the provisions of , the remaining amount after deducting that amount)"; in , the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of , the phrase "in (a) and (b)" is deemed to be replaced with "in (a)";

中「金額を超える」とあるのは「金額（の規定により当該適用年の年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、イ中「百分の八」とあるのは「百分の十」と、ハ中「イ及びロに」とあるのは「イに」とする。

the provisions of Article 10-5, paragraph (1), item (ii), (b) and paragraph (5) of the New Act on Special Measures Concerning Taxation do not apply.

ロ及びの規定は、適用しない。

The provisions of the preceding paragraph apply only if the document prescribed in Article 10-5, paragraph (7) of the New Act on Special Measures Concerning Taxation contains a statement to the effect that the provisions of the preceding paragraph are to be applied.

前項の規定は、に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。

With regard to the application of the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in and and is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in , the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." is deemed to be replaced with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "areas listed in (a) or (b) of " is deemed to be replaced with "area for improving regional vitality prescribed in ".

施行日から附則第一条第十五号に定める日の前日までの間におけるの規定の適用については、、及び中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「イ又はロに掲げる地域」とあるのは「に規定する地方活力向上地域」とする。

Supplementary Provisions, Article 65Transitional Measures Concerning the Special Income Tax Credit Where Salary or Other Wages Are Raised and Capital Investment Is Made, etc.

第六十五条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置）

The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.

新租税特別措置法第十条の五の四の規定は、令和元年分以後の所得税について適用し、平成三十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 66Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax

第六十六条（所得税の額から控除される特別控除額の特例に関する経過措置）

With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, in , the phrase "" is deemed to be replaced with ""; in paragraph (5) of that Article, the phrase ", or " is deemed to be replaced with "or "; in item (i) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (v)" is deemed to be replaced with ""; in item (ii) of that paragraph, the phrase "" is deemed to be replaced with ""; and in paragraph (6) of that Article, the phrase ", Article 10-4, paragraph (6) and paragraph (6) of the preceding Article" is deemed to be replaced with "and Article 10-4, paragraph (6)".

施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、中「」とあるのは「」と、同条第五項中「、又は」とあるのは「又は」と、同項第一号中「第十条の五の四第三項第五号」とあるのは「」と、同項第二号中「」とあるのは「」と、同条第六項中「、第十条の四第六項及び前条第六項」とあるのは「及び第十条の四第六項」とする。

Supplementary Provisions, Article 67Transitional Measures Concerning Depreciation by Individuals

第六十七条（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 (limited to the part concerning of the table in that paragraph) apply to depreciable assets listed in the middle column of that an individual acquires, or manufactures or constructs, on or after the Effective Date.

新租税特別措置法第十一条第一項（同項の表のに係る部分に限る。）の規定は、個人が施行日以後に取得又は製作若しくは建設をするの中欄に掲げる減価償却資産について適用する。

The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.

の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。

With regard to assets for measures to support the development of the next generation prescribed in of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in of an applicable year prescribed in (limited to 2018), by an individual that obtained the certification of conformity to standards prescribed in before the Effective Date, and assets for measures to support the development of the next generation prescribed in that are held, on December 31 prescribed in of a special certification applicable year prescribed in (limited to each year from 2018 to 2020), by an individual that obtained the special certification of conformity to standards prescribed in before the Effective Date, the provisions of remain in force.

施行日前にに規定する基準適合認定を受けた個人のに規定する適用年（平成三十年に限る。）のに規定する十二月三十一日において有するに規定する次世代育成支援対策資産及び施行日前にに規定する特例基準適合認定を受けた個人のに規定する特例認定適用年（平成三十年から令和二年までの各年に限る。）のに規定する十二月三十一日において有するに規定する次世代育成支援対策資産については、の規定は、なおその効力を有する。

Supplementary Provisions, Article 68Transitional Measures Concerning the Reserve for Specified Disaster Prevention

第六十八条（特定災害防止準備金に関する経過措置）

The provisions of Article 20-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning and ) apply to income tax for the year that includes the date on which an individual receives the confirmation prescribed in , in the case where the individual receives that confirmation on or after the Effective Date, and to income tax for the year that includes the date on which the permission prescribed in is revoked for an individual, in the case where it is revoked on or after the Effective Date.

新租税特別措置法第二十条の二（及びに係る部分に限る。）の規定は、個人が施行日以後にに規定する確認を受ける場合におけるその確認を受ける日の属する年分の所得税及び個人が施行日以後にに規定する許可を取り消される場合におけるその取り消される日の属する年分の所得税について適用する。

Supplementary Provisions, Article 69Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base, etc.

第六十九条（農業経営基盤強化準備金等に関する経過措置）

The provisions of Articles 24-2 and 24-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 24-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to income tax for the year that includes the date on which an individual carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the individual carries it out on or after the Effective Date.

新租税特別措置法第二十四条の二及び第二十四条の三（新租税特別措置法第二十四条の二第三項第二号に係る部分に限る。）の規定は、個人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日の属する年分の所得税について適用する。

Supplementary Provisions, Article 70Transitional Measures Concerning the Special Deduction for Blue Returns

第七十条（青色申告特別控除に関する経過措置）

The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.

新租税特別措置法第二十五条の二の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。

With regard to the books and documents specified by Order of the Ministry of Finance prescribed in before the amendment by (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) that pertain to income tax for a year (limited to 2020) for which an individual has obtained the approval of the district director for filing a blue return, if that individual has not, as of the date in 2020 on which the individual commences keeping those books and documents, obtained the approval referred to in or before the amendment by of the 2021 Amendment Act (hereinafter referred to as the "Electronic Books Preservation Act Before the 2021 Amendment" in this paragraph) pertaining to those books and documents, and the day three months before that date is not a day within one year after the date on which the written notification under the 2021 Amendment (including as applied mutatis mutandis pursuant to the 2021 Amendment) pertaining to those books and documents was submitted or the date on which the notice under the 2021 Amendment (including as applied mutatis mutandis pursuant to the 2021 Amendment) was received, the provisions of these Acts may be applied by deeming, in Before the 2021 Amendment, the phrase "for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, having obtained the approval referred to in or " to be replaced with "for those books and documents during the period from the date on which the keeping of electromagnetic records prescribed in pertaining to those of the books and documents prescribed in the preceding paragraph that are specified by Order of the Ministry of Finance is commenced, with the approval referred to in or before the amendment by , as read by replacing terms pursuant to the provisions of Article 70, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), having been obtained based on an application under (including as applied mutatis mutandis pursuant to ), to December 31, 2020" and the phrase "" to be replaced with "", by deeming, in and the 2021 Amendment, the phrase "consistently from the initial recording stage" to be replaced with "consistently from the date in 2020 on which the keeping of electromagnetic records is commenced", and by deeming, in and the 2021 Amendment, the phrase "the date on which the keeping of national tax-related books is commenced" to be replaced with "the date on which the keeping of electromagnetic records pertaining to national tax-related books is commenced".

青色申告書を提出することにつき税務署長の承認を受けている個人のその承認を受けている年分（令和二年分に限る。）の所得税に係るの規定による改正前の租税特別措置法（以下この項において「令和三年改正前租税特別措置法」という。）に規定する財務省令で定める帳簿書類については、当該個人が令和二年における当該帳簿書類の備付けを開始する日において当該帳簿書類に係るの規定による改正前の又はの承認を受けていない場合であって、同日の三月前の日が、当該帳簿書類に係る（において準用する場合を含む。）の規定による届出書の提出がされた日又は（において準用する場合を含む。）の規定による通知を受けた日以後一年以内の日でない場合には、中「その年におけるに規定する帳簿書類のうち財務省令で定めるものにあつては、又はの承認を受けて」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第七十条第二項の規定により読み替えられたの規定による改正前の（において準用する場合を含む。）の規定による申請に基づき又はの承認を受けてに規定する帳簿書類のうち財務省令で定めるものに係るに規定する電磁的記録の備付けを開始する日から令和二年十二月三十一日までの間における当該帳簿書類にあつては」と、「」とあるのは「」とし、及び中「最初の記録段階から一貫して」とあるのは「令和二年において電磁的記録の備付けを開始する日から一貫して」と、及び中「国税関係帳簿の備付けを開始する日」とあるのは「国税関係帳簿に係る電磁的記録の備付けを開始する日」として、これらの法律の規定を適用することができる。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees

第七十一条（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 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.

新租税特別措置法第二十六条（第二項第二号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われたに規定する社会保険診療については、なお従前の例による。

Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.

第七十二条（家内労働者等の事業所得等の所得計算の特例に関する経過措置）

The provisions of Article 27 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.

新租税特別措置法第二十七条の規定は、令和二年分以後の所得税について適用し、令和元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 73Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第七十三条（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 exchanges or transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

個人が施行日前に行ったに規定する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 74Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account

第七十四条（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) (excluding the part concerning items (ii) and (iv)), paragraphs (10) through (16) and paragraph (27) of the New Act on Special Measures Concerning Taxation apply to simplified notifications of opening a tax-exempt account prescribed in paragraph (5), item (i) of that Article for which the submission prescribed in that item is made on or after January 1, 2019.

新租税特別措置法第三十七条の十四第五項（第二号及び第四号に係る部分を除く。）、第十項から第十六項まで及び第二十七項の規定は、平成三十一年一月一日以後に同条第五項第一号に規定する提出をする同号に規定する非課税口座簡易開設届出書について適用する。

Supplementary Provisions, Article 75Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.

第七十五条（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, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to gifts or bequests of property prescribed in the second sentence of paragraph (1) of that Article that are made on or after the Effective Date, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.

新租税特別措置法第四十条第三項の規定は、施行日以後にされる同条第一項後段に規定する財産の贈与又は遺贈について適用し、施行日前にされた後段に規定する財産の贈与又は遺贈については、なお従前の例による。

The provisions of Article 40, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to transfers of property prescribed in that item that are made on or after the Effective Date, and the provisions then in force continue to govern transfers of property prescribed in of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.

新租税特別措置法第四十条第五項（第二号に係る部分に限る。）の規定は、施行日以後にされる同号に規定する財産の譲渡について適用し、施行日前にされたに規定する財産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 76Transitional Measures Concerning Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.

第七十六条（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税に関する経過措置）

The provisions then in force continue to govern transfers of Important Tangible Folk Cultural Properties prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2019.

個人が平成三十一年一月一日前に行った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 77Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Residents

第七十七条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置）

The provisions of Article 40-4, paragraphs (2), (6) and (7) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated company prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in and the partially taxable amount for a financial subsidiary, etc. prescribed in pertaining to that amount of partially applicable income for a financial subsidiary, etc..

新租税特別措置法第四十条の四第二項、第六項及びの規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、に規定する外国関係会社の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する金融子会社等部分課税対象金額については、なお従前の例による。

The provisions of Article 40-7, paragraphs (2), (6) and (7) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation, and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated corporation prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in and the partially taxable amount for a financial affiliated corporation prescribed in pertaining to that amount of partially applicable income for a financial affiliated corporation.

新租税特別措置法第四十条の七第二項、第六項及びの規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、に規定する外国関係法人の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する金融関係法人部分課税対象金額については、なお従前の例による。

Supplementary Provisions, Article 78Transitional Measures Concerning the Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment

第七十八条（年末調整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に関する経過措置）

The provisions of Article 41-2-2, paragraphs (4) through (6) and paragraph (9) of the New Act on Special Measures Concerning Taxation (including where those provisions are applied with the terms replaced pursuant to the provisions of Article 41-3-2, paragraph (20) of the New Act on Special Measures Concerning Taxation) apply to returns prescribed in Article 41-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are submitted on or after October 1, 2020.

新租税特別措置法第四十一条の二の二第四項から第六項まで及び第九項（これらの規定をの規定により読み替えて適用する場合を含む。）の規定は、令和二年十月一日以後に提出する新租税特別措置法第四十一条の二の二第一項に規定する申告書について適用する。

Supplementary Provisions, Article 79Transitional Measures Concerning the Income Amount Adjustment Deduction

第七十九条（所得金額調整控除に関する経過措置）

The provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years.

新租税特別措置法第四十一条の三の三の規定は、令和二年分以後の所得税について適用する。

Supplementary Provisions, Article 80Transitional Measures Concerning the Income Amount Adjustment Deduction in Year-End Adjustment

第八十条（年末調整に係る所得金額調整控除に関する経過措置）

The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to salary or other wages prescribed in paragraph (1) of that Article that are to be paid on or after January 1, 2020.

新租税特別措置法第四十一条の三の四の規定は、令和二年一月一日以後に支払うべき同条第一項に規定する給与等について適用する。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction

第八十一条（公的年金等控除の最低控除額等の特例に関する経過措置）

The provisions of of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.

新租税特別措置法第四十一条の十五の三第一項の規定により読み替えられたの規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。

The provisions of and of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, apply to pensions listed in Article 161, paragraph (1), item (xii), (b) of the Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern those pensions that are to be paid before that date.

新租税特別措置法第四十一条の十五の三第三項の規定により読み替えられた及びイの規定は、令和二年一月一日以後に支払うべき所得税法第百六十一条第一項第十二号ロに掲げる年金について適用し、同日前に支払うべき当該年金については、なお従前の例による。

Supplementary Provisions, Article 82Transitional Measures Concerning Non-Application of Withholding at the Source to Public Pensions, etc. to Be Paid without Invoking Extinctive Prescription

第八十二条（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用に関する経過措置）

The provisions of Article 41-15-4 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in paragraph (1) of that Article that are paid on or after the Effective Date.

新租税特別措置法第四十一条の十五の四の規定は、施行日以後に支払う同条第一項に規定する公的年金等について適用する。

Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium Sized Company Are Acquired

第八十三条（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 then in force continue to govern shares issued on or after the date of the designation referred to in of the Former Act on Special Measures Concerning Taxation by a designated company prescribed in that received that designation before the Effective Date.

施行日前にの指定を受けたに規定する指定会社により当該指定の日以後に発行される株式については、なお従前の例による。

With regard to shares issued on or after the date of the confirmation referred to in of the Former Act on Special Measures Concerning Taxation by a stock company prescribed in that received that confirmation before the date specified in Article 1, item (xv) of the Supplementary Provisions, the provisions of (limited to the part concerning ) remain in force. In this case, the phrase "March 31, 2018" in is deemed to be replaced with "the day before the date on which the comes into effect".

附則第一条第十五号に定める日前にの確認を受けたに規定する株式会社により当該確認を受けた日以後に発行される株式については、（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「平成三十年三月三十一日」とあるのは、「の施行の日の前日」とする。

Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Taxation of Foreign Partners Who Are Nonresidents or Foreign Corporations

第八十四条（非居住者又は外国法人である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 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) and paragraph (3) of that Article pertaining to a nonresident referred to in paragraph (1) of that Article that the nonresident comes to have in 2019 or any subsequent year, or to domestic source income prescribed in paragraph (1) of that Article pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern domestic source income prescribed in Article 161, paragraph (1) of the Income Tax Act that a nonresident referred to in of the Former Act on Special Measures Concerning Taxation came to have in 2018 or any prior year, or domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the Income Tax Act that a foreign corporation referred to in of the Former Act on Special Measures Concerning Taxation is to receive in a business year that began before that date.

新租税特別措置法第四十一条の二十一の規定は、同条第一項の非居住者が令和元年以後の各年において有することとなる当該非居住者に係る同項及び同条第三項に規定する国内源泉所得又は同条第一項の外国法人が平成三十一年一月一日以後に開始する事業年度において支払を受けるべき当該外国法人に係る同項に規定する国内源泉所得について適用し、の非居住者が平成三十年以前の各年において有することとなった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の外国法人が同日前に開始した事業年度において支払を受けるべき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は、なお従前の例による。

The provisions then in force continue to govern the submission of the documents referred to in of the Former Act on Special Measures Concerning Taxation in the case where a nonresident prescribed in came to have domestic source income prescribed in in 2018 or any prior year.

に規定する非居住者が平成三十年以前の各年においてに規定する国内源泉所得を有することとなった場合におけるの書類の提出については、なお従前の例による。

Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents

第八十五条（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) of the New Act on Special Measures Concerning Taxation apply to records, etc. prescribed in that paragraph that are to be submitted on or after January 1, 2021, and the provisions then in force continue to govern records, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that are to be submitted before that date.

新租税特別措置法第四十二条の二の二第一項の規定は、令和三年一月一日以後に提出すべき同項に規定する調書等について適用し、同日前に提出すべきに規定する調書等については、なお従前の例による。

Supplementary Provisions, Article 86Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第八十六条（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 for, 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 the Effective Date and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, 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, that began before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation.

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 87Transitional Measures Concerning the Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted

第八十七条（試験研究を行った場合の法人税額の特別控除等に関する経過措置）

The provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10) or Article 42-12-4, paragraph (10) 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四十二条の四第十二項及び第十三項（これらの規定を新租税特別措置法第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、第四十二条の十二の二第三項、又は第四十二条の十二の四第十項において準用する場合を含む。）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。

With regard to the application of the provisions of Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of Article 42-5, paragraph (7), Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12, paragraph (10), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10), Article 42-12-4, paragraph (10), Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6) of the New Act on Special Measures Concerning Taxation or the provisions of Article 89, paragraph (2), Article 91, paragraph (4) or Article 92, paragraph (2) of the Supplementary Provisions) during the period from the Effective Date to December 31, 2019, the phrase "deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 or Article 144-2-3 of that Act" in Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)".

施行日から令和元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四第十二項（、第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、、第四十二条の十二の二第三項、、第四十二条の十二の四第十項、第四十二条の十二の五第七項若しくはの規定又は附則第八十九条第二項、第九十一条第四項若しくは第九十二条第二項の規定において準用する場合を含む。）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四第十二項中「又はに定める順序により法人税法税額控除規定による控除」とあるのは、「法人税法税額控除規定による控除（内国法人にあつては、に定める順序による法人税法税額控除規定による控除）」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", or " in that paragraph is deemed to be replaced with "or ".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「、若しくは」とあるのは、「若しくは」とする。

Supplementary Provisions, Article 88Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Advanced Energy Conservation Promotion Equipment, etc. Is Acquired

第八十八条（高度省エネルギー増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）

With regard to the application of the provisions of Article 42-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.

April 1, 2018 (for those listed in and , the date on which the comes into effect)April 1, 2018
(i) a specified business operator prescribed in the proviso to or a specified chain business operator prescribed in the proviso to (including a member prescribed in (hereinafter referred to as a "specified member" in ) of a chain business prescribed in (hereinafter referred to as a "specified chain business" in ) conducted by a specified chain business operator prescribed in the proviso to ): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in ; hereinafter the same applies up to ) that are stated as being installed in the plan under those provisions submitted to the competent minister under those provisions pursuant to the provisions of or , and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in that pertains to that specified chain business and is installed by that specified member) (ii) a person who has obtained the certification referred to in and who installs a factory, etc. referred to in : machinery and other depreciable assets that are acquired, or manufactured or constructed (referred to as an "acquisition, etc." in ), through the implementation of collaborative energy conservation measures prescribed in stated in the collaborative energy conservation plan prescribed in pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy (iii) a shipper referred to in that has obtained the certification referred to in : machinery and other depreciable assets that are subject to an acquisition, etc. through the implementation of shipper collaborative energy conservation measures prescribed in stated in the shipper collaborative energy conservation plan prescribed in pertaining to that certification, and that are specified by Cabinet Order as contributing to the rational use of energy(i) a specified business operator prescribed in the proviso to : machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in ; hereinafter the same applies in and ) that are stated as being installed in the plan under submitted to the competent minister referred to in pursuant to the provisions of , and that are specified by Cabinet Order as being particularly effective for the rational use of energy (ii) a specified chain business operator prescribed in the proviso to (including a member prescribed in (hereinafter referred to as a "specified member" in ) of a chain business prescribed in (hereinafter referred to as a "specified chain business" in ) conducted by a specified chain business operator prescribed in the proviso to ): machinery and other depreciable assets for the rational use of energy that are stated as being installed in the plan under submitted to the competent minister referred to in pursuant to the provisions of (limited to where it is applied mutatis mutandis pursuant to ; hereinafter the same applies in ), and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under that paragraph of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in that pertains to that specified chain business and is installed by that specified member)

の施行の日の前日までの間における新租税特別措置法第四十二条の五第一項の規定の適用については、同項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

平成三十年四月一日（及びに掲げるものにあつては、の施行の日）平成三十年四月一日
一　ただし書に規定する特定事業者又はただし書に規定する特定連鎖化事業者（ただし書に規定する特定連鎖化事業者が行うに規定する連鎖化事業（以下において「特定連鎖化事業」という。）のに規定する加盟者（以下において「特定加盟者」という。）を含む。）　又はの規定によりこれらの規定の主務大臣に提出されたこれらの規定の計画において設置するものとして記載されたエネルギー（に規定するエネルギーをいう。以下までにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者のの計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係るに規定する工場等に係るものとして政令で定めるものに限る。） 二　の認定を受けたの工場等を設置している者　当該認定に係るに規定する連携省エネルギー計画に記載されたに規定する連携省エネルギー措置の実施により取得又は製作若しくは建設（において「取得等」という。）をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの 三　の認定を受けたの荷主　当該認定に係るに規定する荷主連携省エネルギー計画に記載されたに規定する荷主連携省エネルギー措置の実施により取得等をされる機械その他の減価償却資産でエネルギーの使用の合理化に資するものとして政令で定めるもの一　ただし書に規定する特定事業者　の規定によりの主務大臣に提出されたの計画において設置するものとして記載されたエネルギー（に規定するエネルギーをいう。以下及びにおいて同じ。）の使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの 二　ただし書に規定する特定連鎖化事業者（ただし書に規定する特定連鎖化事業者が行うに規定する連鎖化事業（以下において「特定連鎖化事業」という。）のに規定する加盟者（以下において「特定加盟者」という。）を含む。）　（において準用する場合に限る。以下において同じ。）の規定によりの主務大臣に提出されたの計画において設置するものとして記載されたエネルギーの使用の合理化のための機械その他の減価償却資産でエネルギーの使用の合理化に特に効果の高いものとして政令で定めるもの（当該特定加盟者のの計画に係るものにあつては、当該特定加盟者が設置している当該特定連鎖化事業に係るに規定する工場等に係るものとして政令で定めるものに限る。）

With regard to the application of the provisions of Article 42-5, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in is deemed to be replaced with "small and medium sized enterprise".

施行日から平成三十一年三月三十一日までの間におけるの規定の適用については、中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。

Supplementary Provisions, Article 89Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired

第八十九条（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 equipment, etc. for promoting the reduction of energy and environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, or 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は、なお従前の例による。

With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of or of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the provisions of Article 42-4, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (4) and " is deemed to be replaced with " and before the amendment by , in the case where the provisions then in force continue to govern pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "" is deemed to be replaced with "the Corporation Tax Act".

前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又はの規定の適用がある場合における新法人税法第二編第一章及び第三編第二章の規定の適用については、前項の規定にかかわらず、租税特別措置法第四十二条の四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第四項及び」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九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の規定による改正前の及び」と、「」とあるのは「法人税法」と読み替えるものとする。

With regard to the application of the provisions of Article 66-7, paragraph (10) and Article 66-9-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of or of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or " in those provisions is deemed to be replaced with "or , or Article 89, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".

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又はの規定の適用がある場合における租税特別措置法第六十六条の七第十項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は」とあるのは、「若しくは又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九条第二項」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「」とあるのは、「」とする。

With regard to the application of the provisions of Part II, Chapter I (excluding Section 2) of the New Corporation Tax Act in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), notwithstanding the provisions of paragraph (1), the provisions of before the amendment by apply mutatis mutandis. In this case, the phrase "and " in is deemed to be replaced with "and before the amendment by , in the case where the provisions then in force continue to govern pursuant to the provisions of Article 89, paragraph (1) of the Supplementary Provisions of that Act".

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の規定の適用がある場合における新法人税法第二編第一章（第二節を除く。）の規定の適用については、第一項の規定にかかわらず、の規定による改正前のの規定を準用する。この場合において、中「及び」とあるのは、「及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十九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の規定による改正前の」と読み替えるものとする。

Supplementary Provisions, Article 90Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.

第九十条（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等に関する経過措置）

The provisions of Article 42-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-9, paragraph (9), Article 42-12-3, paragraph (12) or Article 42-12-4, paragraph (12) 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.

（、又はにおいて準用する場合を含む。）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。

Supplementary Provisions, Article 91Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Specified Areas

第九十一条（特定の地域において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）

Where a corporation that obtained the certification referred to in before the Effective Date (excluding a corporation that obtained the certification referred to in (including the certification of a change under the provisions of ) on or after the Effective Date) meets the requirements listed in and of the Former Act on Special Measures Concerning Taxation in an applicable business year prescribed in Article 42-12, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that begins on or after the Effective Date, the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply in that applicable business year as follows:

施行日前にの認定を受けた法人（施行日以後にの認定（の規定による変更の認定を含む。）を受けた法人を除く。）が、施行日以後に開始するに規定する適用年度において及びに掲げる要件を満たす場合には、当該適用年度におけるの規定の適用については、次に定めるところによる。

the requirements listed in Article 42-12, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are deemed to be met;

イ及びロに掲げる要件を満たすものとする。

in Article 42-12, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "exceeding the amount" is deemed to be replaced with "exceeding the amount (if there is an amount to be deducted from the amount of corporation tax before adjustment on income for that applicable business year pursuant to the provisions of , the remaining amount after deducting that amount)"; in , the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of , the phrase "in (a) and (b)" is deemed to be replaced with "in (a)";

中「金額を超える」とあるのは「金額（の規定により当該適用年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、イ中「百分の八」とあるのは「百分の十」と、ハ中「イ及びロに」とあるのは「イに」とする。

the provisions of Article 42-12, paragraph (1), item (ii), (b) and paragraph (6) of the New Act on Special Measures Concerning Taxation do not apply.

ロ及びの規定は、適用しない。

The provisions of the preceding paragraph apply only if the document prescribed in Article 42-12, paragraph (8) of the New Act on Special Measures Concerning Taxation contains a statement to the effect that the provisions of the preceding paragraph are to be applied.

前項の規定は、に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。

With regard to the application of the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in and and is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in , the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." is deemed to be replaced with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "areas listed in (a) or (b) of " is deemed to be replaced with "area for improving regional vitality prescribed in ".

施行日から附則第一条第十五号に定める日の前日までの間におけるの規定の適用については、、及び中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「イ又はロに掲げる地域」とあるのは「に規定する地方活力向上地域」とする。

With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (3), (6) and " is deemed to be replaced with " before the amendment by , in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions of that Act", and the phrase "" is deemed to be replaced with "the Corporation Tax Act".

附則第八十六条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からまでの規定の適用がある場合における新法人税法第二編第一章及び第三編第二章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四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十六条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」と、「」とあるのは「法人税法」と読み替えるものとする。

With regard to the application of the provisions of Article 66-7, paragraph (9) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the phrase "or " in those provisions is deemed to be replaced with "or , or Article 91, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".

附則第八十六条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からまでの規定の適用がある場合における新租税特別措置法第六十六条の七第九項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は」とあるのは、「若しくは又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第九十一条第四項」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「」とあるのは、「」とする。

Supplementary Provisions, Article 92Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid to Employees Has Increased

第九十二条（雇用者給与等支給額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）

With regard to the application of the provisions of Article 42-12-5, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise".

施行日から平成三十一年三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十二の五第二項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。

With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (3), (6) and " is deemed to be replaced with " before the amendment by , in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions of that Act", and the phrase "" is deemed to be replaced with "the Corporation Tax Act".

附則第八十六条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の適用がある場合における新法人税法第二編第一章及び第三編第二章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四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十六条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」と、「」とあるのは「法人税法」と読み替えるものとする。

With regard to the application of the provisions of Article 66-7, paragraph (9) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the phrase "or " in those provisions is deemed to be replaced with "or , or Article 92, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".

附則第八十六条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の適用がある場合における新租税特別措置法第六十六条の七第九項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は」とあるのは、「若しくは又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第九十二条第二項」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「」とあるのは、「」とする。

Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax

第九十三条（法人税の額から控除される特別控除額の特例に関する経過措置）

With regard to the application of the provisions of Article 42-13 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, in , the phrase "" is deemed to be replaced with ""; in paragraph (6) of that Article, the phrase ", or " is deemed to be replaced with "or ", and the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with ""; in item (i) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (vi)" is deemed to be replaced with ""; in item (ii) of that paragraph, the phrase "" is deemed to be replaced with ""; in paragraph (7) of that Article, the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with ""; and in paragraph (8) of that Article, the phrase ", Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Article" is deemed to be replaced with "and Article 42-11-2, paragraph (5)".

施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十三の規定の適用については、中「」とあるのは「」と、同条第六項中「、又は」とあるのは「又は」と、「第四十二条の十二の五第三項第一号」とあるのは「」と、同項第一号中「第四十二条の十二の五第三項第六号」とあるのは「」と、同項第二号中「」とあるのは「」と、同条第七項中「第四十二条の十二の五第三項第一号」とあるのは「」と、同条第八項中「、第四十二条の十一の二第五項及び前条第五項」とあるのは「及び第四十二条の十一の二第五項」とする。

With regard to the application of the provisions of Article 42-13, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise".

施行日から平成三十一年三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十三第六項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。

Supplementary Provisions, Article 94Transitional Measures Concerning Depreciation by Corporations

第九十四条（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 (limited to the part concerning of the table in that paragraph) apply to depreciable assets listed in the middle column of for which a corporation carries out an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date.

新租税特別措置法第四十三条第一項（同項の表のに係る部分に限る。）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。第三項において同じ。）をするの中欄に掲げる減価償却資産について適用する。

The provisions of Article 43-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards prescribed in that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.

の規定は、法人が施行日以後に取得又は建設をするに規定する技術基準適合施設について適用し、法人が施行日前に取得又は建設をしたに規定する技術基準適合施設については、なお従前の例による。

The provisions of Article 44-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for facilitating the distribution of information prescribed in that paragraph for which a corporation carries out an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation carried out an acquisition, etc. before the Effective Date.

新租税特別措置法第四十四条の五第一項の規定は、法人が施行日以後に取得等をする同項に規定する情報流通円滑化設備について適用し、法人が施行日前に取得等をしたに規定する特定電気通信設備については、なお従前の例による。

With regard to assets for measures to support the development of the next generation prescribed in of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable business year or special certification applicable business year prescribed in that ends on or after the Effective Date, by a corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in before the Effective Date, the provisions of remain in force.

施行日前にに規定する基準適合認定又は特例基準適合認定を受けた法人の施行日以後に終了するに規定する適用事業年度又は特例認定適用事業年度終了の日において有するに規定する次世代育成支援対策資産については、の規定は、なおその効力を有する。

Supplementary Provisions, Article 95Transitional Measures Concerning Reserves of Corporations

第九十五条（法人の準備金に関する経過措置）

The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.

新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項の特定株式等について適用し、法人が施行日前に取得したの特定株式等については、なお従前の例による。

The provisions of Article 56 of the New Act on Special Measures Concerning Taxation (limited to the part concerning and ) apply to corporation tax for the business year that includes the date on which a corporation receives the confirmation prescribed in , in the case where the corporation receives that confirmation on or after the Effective Date, and to corporation tax for the business year that includes the date on which the permission prescribed in is revoked for a corporation, in the case where it is revoked on or after the Effective Date.

（及びに係る部分に限る。）の規定は、法人が施行日以後にに規定する確認を受ける場合におけるその確認を受ける日を含む事業年度分の法人税及び法人が施行日以後にに規定する許可を取り消される場合におけるその取り消される日を含む事業年度分の法人税について適用する。

Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations, etc.

第九十六条（認定農地所有適格法人等の課税の特例に関する経過措置）

The provisions then in force continue to govern grants, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a qualified farmland-owning corporation prescribed in (excluding a certified qualified farmland-owning corporation prescribed in ) that is a specified agricultural corporation prescribed in .

に規定する特定農業法人であるに規定する農地所有適格法人（に規定する認定農地所有適格法人を除く。）が施行日前に交付を受けたに規定する交付金等については、なお従前の例による。

The provisions of Articles 61-2 and 61-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 61-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the business year that includes the date on which a corporation carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the corporation carries it out on or after the Effective Date.

新租税特別措置法第六十一条の二及び第六十一条の三（新租税特別措置法第六十一条の二第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む事業年度分の法人税について適用する。

Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations

第九十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置）

The provisions of Article 64, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 65, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation), Article 65-2, paragraphs (4) and (5), and Article 65-3, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 65-4, paragraph (5) 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六十四条第四項及び第五項（これらの規定を新租税特別措置法第六十四条の二第十三項（新租税特別措置法第六十五条第三項において準用する場合を含む。）又は第六十五条第三項若しくは第四項において準用する場合を含む。）、第六十五条の二第四項及び第五項並びに第六十五条の三第四項及び第五項（これらの規定を新租税特別措置法第六十五条の四第五項において準用する場合を含む。）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 corporation tax pertaining to exchanges or transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

法人が施行日前に行ったに規定する土地等の交換又は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 98Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations

第九十八条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置）

The provisions of Article 66-6, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated company prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial subsidiary, etc. prescribed in and the partially taxable amount for a financial subsidiary, etc. prescribed in pertaining to that amount of partially applicable income for a financial subsidiary, etc..

新租税特別措置法第六十六条の六第二項及び第六項から第八項までの規定は、同条第二項第一号に規定する外国関係会社の施行日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、に規定する外国関係会社の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する金融子会社等部分課税対象金額については、なお従前の例による。

The provisions of Article 66-7, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in that paragraph.

新租税特別措置法第六十六条の七第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係会社の施行日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。

With regard to the application of the provisions of Article 66-7 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, in paragraph (7) of that Article, the phrase "after the deduction under the provisions of and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of"; in paragraph (9) of that Article, the phrase 'the phrase " or " is deemed to be replaced with " and ", and the phrase "under the Corporation Tax Act tax credit provisions" is deemed to be replaced with "under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions"' is deemed to be replaced with 'the phrase "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in )" is deemed to be replaced with "deduction under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions in the order prescribed in and "'; and in paragraph (12) of that Article, the phrase "after the deduction under the provisions of and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of".

施行日から令和元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六十六条の七の規定の適用については、同条第七項中「の規定による控除をした後に、かつ、」とあるのは「」と、同条第九項中「又は」とあるのは「及び」と、「法人税法税額控除規定に」とあるのは「第六十六条の七第四項の規定及び法人税法税額控除規定に」とあるのは「法人税法税額控除規定による控除（内国法人にあつては、に定める順序による法人税法税額控除規定による控除）」とあるのは「及びに定める順序により第六十六条の七第四項の規定及び法人税法税額控除規定による控除」と、同条第十二項中「の規定による控除をした後に、かつ、」とあるのは「」とする。

With regard to the application of the provisions of Article 66-7, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or " in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".

施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の七第九項の規定の適用については、同項中「、第四十二条の十二の五第七項又は」とあるのは、「又は第四十二条の十二の五第七項」とする。

The provisions of Article 66-9-2, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income for a financial affiliated corporation, and the provisions then in force continue to govern, for business years that began before the Effective Date of a foreign affiliated corporation prescribed in of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in pertaining to that amount of applicable income, the amount of partially applicable income prescribed in and the partially taxable amount prescribed in pertaining to that amount of partially applicable income, and the amount of partially applicable income for a financial affiliated corporation prescribed in and the partially taxable amount for a financial affiliated corporation prescribed in pertaining to that amount of partially applicable income for a financial affiliated corporation.

新租税特別措置法第六十六条の九の二第二項及び第六項から第八項までの規定は、同条第一項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、に規定する外国関係法人の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する金融関係法人部分課税対象金額については、なお従前の例による。

The provisions of Article 66-9-3, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in that paragraph.

新租税特別措置法第六十六条の九の三第四項及び第七項から第十三項までの規定は、同条第四項に規定する外国関係法人の施行日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。

With regard to the application of the provisions of Article 66-9-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, in paragraph (7) of that Article, the phrase "after the deduction under the provisions of and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of"; in paragraph (9) of that Article, the phrase 'the phrase " or " is deemed to be replaced with " and ", and the phrase "under the Corporation Tax Act tax credit provisions" is deemed to be replaced with "under the provisions of Article 66-9-3, paragraph (4) and the Corporation Tax Act tax credit provisions"' is deemed to be replaced with 'the phrase "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in )" is deemed to be replaced with "deduction under the provisions of Article 66-9-3, paragraph (4) and the Corporation Tax Act tax credit provisions in the order prescribed in and "'; and in paragraph (12) of that Article, the phrase "after the deduction under the provisions of and before the deduction under the provisions of" is deemed to be replaced with "before the deduction under the provisions of".

施行日から令和元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六十六条の九の三の規定の適用については、同条第七項中「の規定による控除をした後に、かつ、」とあるのは「」と、同条第九項中「又は」とあるのは「及び」と、「法人税法税額控除規定に」とあるのは「第六十六条の九の三第四項の規定及び法人税法税額控除規定に」とあるのは「法人税法税額控除規定による控除（内国法人にあつては、に定める順序による法人税法税額控除規定による控除）」とあるのは「及びに定める順序により第六十六条の九の三第四項の規定及び法人税法税額控除規定による控除」と、同条第十二項中「の規定による控除をした後に、かつ、」とあるのは「」とする。

With regard to the application of the provisions of Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or " in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)".

施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第六十六条の九の三第九項の規定の適用については、同項中「、第四十二条の十二の五第七項又は」とあるのは、「又は第四十二条の十二の五第七項」とする。

Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions, etc. on Taxation of Specific Purpose Companies

第九十九条（特定目的会社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 the amount of dividends of profits referred to in of the Former Act on Special Measures Concerning Taxation of specific purpose companies referred to in that were paid before January 1, 2020.

令和二年一月一日前に支払われたの特定目的会社のの利益の配当の額については、なお従前の例による。

The provisions then in force continue to govern the amount of dividends, etc. referred to in of the Former Act on Special Measures Concerning Taxation of investment corporations referred to in that were paid before January 1, 2020.

令和二年一月一日前に支払われたの投資法人のの配当等の額については、なお従前の例による。

Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners Who Are Foreign Corporations

第百条（外国法人である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 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) and paragraph (3) of that Article that a foreign corporation referred to in paragraph (1) of that Article comes to have in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern domestic source income prescribed in Article 138, paragraph (1) of the Corporation Tax Act that a foreign corporation referred to in of the Former Act on Special Measures Concerning Taxation came to have in a business year that began before that date.

新租税特別措置法第六十七条の十六の規定は、同条第一項の外国法人が平成三十一年一月一日以後に開始する事業年度において有することとなる同項及び同条第三項に規定する国内源泉所得について適用し、の外国法人が同日前に開始した事業年度において有することとなった法人税法第百三十八条第一項に規定する国内源泉所得については、なお従前の例による。

The provisions then in force continue to govern the submission of the documents referred to in of the Former Act on Special Measures Concerning Taxation in the case where a foreign corporation prescribed in came to have domestic source income prescribed in in a business year that began before January 1, 2019.

に規定する外国法人が平成三十一年一月一日前に開始した事業年度においてに規定する国内源泉所得を有することとなった場合におけるの書類の提出については、なお従前の例による。

Supplementary Provisions, Article 101Transitional Measures Concerning Special Provisions, etc. on Taxation of the Trust Corporation of a Specified-Purpose Trust

第百一条（特定目的信託に係る受託法人の課税の特例等に関する経過措置）

The provisions then in force continue to govern the amount of distributions of profits referred to in of the Former Act on Special Measures Concerning Taxation pertaining to specified-purpose trusts referred to in that were paid before January 1, 2020.

令和二年一月一日前に支払われたの特定目的信託に係るの利益の分配の額については、なお従前の例による。

The provisions then in force continue to govern the amount of distributions of proceeds referred to in of the Former Act on Special Measures Concerning Taxation pertaining to specified investment trusts referred to in that were paid before January 1, 2020.

令和二年一月一日前に支払われたの特定投資信託に係るの収益の分配の額については、なお従前の例による。

Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on Filing Returns of Corporation Tax and Local Corporation Tax by Means of Electronic Data Processing System Where Special Taxation Measures Are Applied

第百二条（租税特別措置の適用を受ける場合の電子情報処理組織による法人税及び地方法人税の申告の特例に関する経過措置）

The provisions of Article 68-4 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, 2020 and to local corporation tax for taxable business years beginning on or after that date.

新租税特別措置法第六十八条の四の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税及び同日以後に開始する課税事業年度分の地方法人税について適用する。

Supplementary Provisions, Article 103Transitional Measures Concerning the Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research

第百三条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置）

The provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-11, paragraph (11), Article 68-13, paragraph (8), Article 68-14, paragraph (8), Article 68-14-2, paragraph (7), Article 68-14-3, paragraph (7), Article 68-15, paragraph (7), Article 68-15-3, paragraph (4), Article 68-15-4, paragraph (11) or Article 68-15-5, paragraph (11) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ended before the Effective Date.

及び（これらの規定を、、、、、、、又はにおいて準用する場合を含む。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が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、連結法人の連結親法人事業年度が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。

With regard to the application of the provisions of Article 68-9, paragraph (13) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of , , , , , , , , , , , or or the provisions of Article 105, paragraph (2), Article 107, paragraph (5) or Article 108, paragraph (3) of the Supplementary Provisions) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in is deemed to be replaced with "4.4 percent".

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連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における（、、、、、、、、、、、若しくはの規定又は附則第百五条第二項、第百七条第五項若しくは第百八条第三項の規定において準用する場合を含む。）の規定の適用については、中「百分の十・三」とあるのは、「百分の四・四」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", or " in that paragraph is deemed to be replaced with "or ".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「、若しくは」とあるのは、「若しくは」とする。

Supplementary Provisions, Article 104Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Advanced Energy Conservation Promotion Equipment, etc.

第百四条（連結法人が高度省エネルギー増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）

With regard to the application of the provisions of Article 68-10, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the comes into effect, the phrase "April 1, 2018 (for those listed in and , the date on which the comes into effect)" in is deemed to be replaced with "April 1, 2018", and the phrase "the items of " is deemed to be replaced with "the items of ".

の施行の日の前日までの間におけるの規定の適用については、中「平成三十年四月一日（及びに掲げるものにあつては、の施行の日）」とあるのは「平成三十年四月一日」と、「各号」とあるのは「各号」とする。

With regard to the application of the provisions of Article 68-10, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small or medium-sized consolidated corporation (excluding one that falls under the category of an excluded business operator prescribed in )" in is deemed to be replaced with "small or medium-sized consolidated corporation".

施行日から平成三十一年三月三十一日までの間におけるの規定の適用については、中「中小連結法人（に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。

Supplementary Provisions, Article 105Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy and Environmental Load

第百五条（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 then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured 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製作若しくは建設をした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は、なお従前の例による。

With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and of the New Local Corporation Tax Act in the case where the provisions of or of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the provisions of Article 68-9, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in , the phrase ", and " is deemed to be replaced with " and before the amendment by , in the case where the provisions then in force continue to govern pursuant to the provisions of Article 105, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "" is deemed to be replaced with "the Corporation Tax Act".

前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又はの規定の適用がある場合における新法人税法第二編第一章の二及びの規定の適用については、前項の規定にかかわらず、及びの規定を準用する。この場合において、中「、及び」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五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の規定による改正前の及び」と、「」とあるのは「法人税法」と読み替えるものとする。

With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of or of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or " in those provisions is deemed to be replaced with "or , or Article 105, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".

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又はの規定の適用がある場合における及びの規定の適用については、これらの規定中「又は」とあるのは、「若しくは又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第二項」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「」とあるのは、「」とする。

With regard to the application of the provisions of Part II, Chapter I-2 (excluding Section 2, Subsection 1) of the New Corporation Tax Act and of the New Local Corporation Tax Act in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), notwithstanding the provisions of paragraph (1), the provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, the phrase "" in is deemed to be replaced with " before the amendment by , in the case where the provisions then in force continue to govern pursuant to the provisions of Article 105, paragraph (1) of the Supplementary Provisions of that Act".

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の規定の適用がある場合における新法人税法第二編第一章の二（第二節第一款を除く。）及びの規定の適用については、第一項の規定にかかわらず、の規定を準用する。この場合において、中「」とあるのは、「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五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の規定による改正前の」と読み替えるものとする。

Supplementary Provisions, Article 106Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Has Acquired Machinery, etc.

第百六条（中小連結法人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等に関する経過措置）

The provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before the Effective Date.

（、又はにおいて準用する場合を含む。）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連結親法人事業年度が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連結親法人事業年度が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。

With regard to the application of the provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation or paragraph (5) of the preceding Article) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-11, paragraph (13), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "4.4 percent".

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連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における（、若しくは又は前条第五項において準用する場合を含む。）の規定の適用については、中「百分の十・三」とあるのは、「百分の四・四」とする。

Supplementary Provisions, Article 107Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased in Specified Areas

第百七条（連結法人の特定の地域において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 for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

の規定は、連結法人の連結親法人事業年度が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、連結法人の連結親法人事業年度が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。

If a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation obtained the certification referred to in before the Effective Date (excluding the case where, among that consolidated parent corporation and its consolidated subsidiary corporations, there is one that obtained the certification referred to in (including a certification of change under the provisions of ) on or after the Effective Date), and it satisfies the requirements listed in and of the Former Act on Special Measures Concerning Taxation in an applicable year prescribed in Article 68-15-2, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year begins on or after the Effective Date, the application of the provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation in that applicable year is as specified in the following items:

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、施行日前にの認定を受けた場合（当該連結親法人又はその連結子法人のうちに施行日以後にの認定（の規定による変更の認定を含む。）を受けたものがある場合を除く。）において、連結親法人事業年度が施行日以後に開始するに規定する適用年度において及びに掲げる要件を満たすときは、当該適用年度におけるの規定の適用については、次に定めるところによる。

the requirements listed in Article 68-15-2, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are to be regarded as satisfied;

イ及びロに掲げる要件を満たすものとする。

the phrase "exceeds the amount" in Article 68-15-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "exceeds the amount (or, if there is an amount deducted from the consolidated tax amount before adjustment on the consolidated income for that applicable year pursuant to the provisions of , the remaining amount after deducting that amount)", the phrase "8 percent" in with "10 percent", and the phrase "in (a) and (b)" in (c) of with "in (a)";

中「金額を超える」とあるのは「金額（の規定により当該適用年度の連結所得に対する調整前連結税額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、イ中「百分の八」とあるのは「百分の十」と、ハ中「イ及びロに」とあるのは「イに」とする。

the provisions of Article 68-15-2, paragraph (1), item (ii), (b) and paragraph (6) of the New Act on Special Measures Concerning Taxation do not apply.

ロ及びの規定は、適用しない。

The provisions of the preceding paragraph apply only if the documents prescribed in Article 68-15-2, paragraph (8) of the New Act on Special Measures Concerning Taxation contain a statement to the effect that the corporation seeks the application of the provisions of the preceding paragraph.

前項の規定は、に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。

With regard to the application of the provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in and and is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality", the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "an area listed in (a) or (b) of " with "the area for improving regional vitality prescribed in ".

施行日から附則第一条第十五号に定める日の前日までの間におけるの規定の適用については、、及び中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「イ又はロに掲げる地域」とあるのは「に規定する地方活力向上地域」とする。

With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and of the New Local Corporation Tax Act in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis, notwithstanding the provisions of paragraph (1). In this case, the phrase ", , and " in is deemed to be replaced with " before the amendment by the provisions of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 107, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "" with "the Corporation Tax Act".

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からまでの規定の適用がある場合における新法人税法第二編第一章の二及びの規定の適用については、第一項の規定にかかわらず、及びの規定を準用する。この場合において、中「、、及び」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百七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の規定による改正前の」と、「」とあるのは「法人税法」と読み替えるものとする。

With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or " in those provisions is deemed to be replaced with "or , or Article 107, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".

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からまでの規定の適用がある場合における及びの規定の適用については、これらの規定中「又は」とあるのは、「若しくは又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百七条第五項」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「」とあるのは、「」とする。

Supplementary Provisions, Article 108Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased

第百八条（連結法人の雇用者給与等支給額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 68-15-6 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.

の規定は、連結法人の連結親法人事業年度が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、連結法人の連結親法人事業年度が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。

With regard to the application of the provisions of Article 68-15-6, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in " in is deemed to be replaced with "a small or medium-sized consolidated corporation".

施行日から平成三十一年三月三十一日までの間におけるの規定の適用については、中「中小連結法人でに規定する適用除外事業者に該当しないもの」とあるのは、「中小連結法人」とする。

With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and of the New Local Corporation Tax Act in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis, notwithstanding the provisions of paragraph (1). In this case, the phrase ", , and " in is deemed to be replaced with " before the amendment by the provisions of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 108, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "" with "the Corporation Tax Act".

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の規定の適用がある場合における新法人税法第二編第一章の二及びの規定の適用については、第一項の規定にかかわらず、及びの規定を準用する。この場合において、中「、、及び」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百八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の規定による改正前の」と、「」とあるのは「法人税法」と読み替えるものとする。

With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or " in those provisions is deemed to be replaced with "or , or Article 108, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".

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の規定の適用がある場合における及びの規定の適用については、これらの規定中「又は」とあるのは、「若しくは又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百八条第三項」とする。

With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "" in that paragraph is deemed to be replaced with "".

施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「」とあるのは、「」とする。

Supplementary Provisions, Article 109Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations

第百九条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置）

With regard to the application of the provisions of Article 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of (excluding the provisions listed in (b) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "" in is deemed to be replaced with "", the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in " in with "a small or medium-sized consolidated corporation", the phrase ", or " with "or ", the phrase "" in with "", the phrase "" in with "", and the phrase ", and " in with "and ".

施行日から附則第一条第十四号に定める日の前日までの間におけるの規定（同号ロに掲げる規定を除く。）による改正後のの規定の適用については、中「」とあるのは「」と、中「中小連結法人でに規定する適用除外事業者に該当しないもの」とあるのは「中小連結法人」と、「、又は」とあるのは「又は」と、中「」とあるのは「」と、中「」とあるのは「」と、中「、及び」とあるのは「及び」とする。

With regard to the application of the provisions of Article 68-15-8, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to March 31, 2019, the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in " in is deemed to be replaced with "a small or medium-sized consolidated corporation".

附則第一条第十四号に定める日から平成三十一年三月三十一日までの間におけるの規定の適用については、中「中小連結法人でに規定する適用除外事業者に該当しないもの」とあるのは、「中小連結法人」とする。

Supplementary Provisions, Article 110Transitional Measures Concerning Depreciation by Consolidated Corporations

第百十条（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 (limited to the part concerning of the table in ) apply to depreciable assets listed in the middle column of 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 acquisition, manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date.

（の表のに係る部分に限る。）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等（取得又は製作若しくは建設をいう。第三項において同じ。）をするの中欄に掲げる減価償却資産について適用する。

The provisions of Article 68-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards 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 constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards 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.

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建設をするに規定する技術基準適合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又は建設をしたに規定する技術基準適合施設については、なお従前の例による。

The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to information distribution facilitation equipment 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 specified telecommunications equipment 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情報流通円滑化設備について適用し、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電気通信設備については、なお従前の例による。

With regard to assets for measures to support the development of the next generation prescribed in of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable consolidated business year or an applicable consolidated business year for special certification prescribed in ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in 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で、施行日前にに規定する基準適合認定又は特例基準適合認定を受けたものの施行日以後に終了するに規定する適用連結事業年度又は特例認定適用連結事業年度終了の日において有するに規定する次世代育成支援対策資産については、の規定は、なおその効力を有する。

Supplementary Provisions, Article 111Transitional Measures Concerning Reserves of Consolidated Corporations

第百十一条（連結法人の準備金に関する経過措置）

The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in 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 specified shares, etc. referred to 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するの特定株式等について適用し、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したの特定株式等については、なお従前の例による。

The provisions of Article 68-46 of the New Act on Special Measures Concerning Taxation (limited to the part concerning and ) apply to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives the confirmation prescribed in , in the case where it receives that confirmation on or after the Effective Date, and to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has the permission prescribed in revoked, in the case where that permission is revoked on or after the Effective Date.

（及びに係る部分に限る。）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に規定する確認を受ける場合におけるその確認を受ける日を含む連結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が施行日以後にに規定する許可を取り消される場合におけるその取り消される日を含む連結事業年度分の法人税について適用する。

Supplementary Provisions, Article 112Transitional Measures Concerning Special Provisions on Taxation on Certified Qualified Farmland-Owning Corporations, etc. That Are Consolidated Corporations

第百十二条（連結法人である認定農地所有適格法人等の課税の特例に関する経過措置）

The provisions then in force continue to govern grants, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a qualified farmland-owning corporation prescribed in (excluding a certified qualified farmland-owning corporation prescribed in ) that is a specified agricultural corporation prescribed in .

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で、に規定する特定農業法人であるに規定する農地所有適格法人（に規定する認定農地所有適格法人を除く。）に該当するものが施行日前に交付を受けたに規定する交付金等については、なお従前の例による。

The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 68-64, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the consolidated business year that includes the day on 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. prescribed in of agricultural land, etc. prescribed in , in the case where it makes that acquisition, etc. on or after the Effective Date.

及び（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に規定する農用地等のに規定する取得等をする場合におけるその取得等をする日を含む連結事業年度分の法人税について適用する。

Supplementary Provisions, Article 113Transitional Measures Concerning Special Provisions on Taxation, etc. Where a Consolidated Corporation Has Expenditure for Undisclosed Purposes

第百十三条（連結法人に使途秘匿金の支出がある場合の課税の特例等に関する経過措置）

With regard to the application of the provisions of Article 68-67, paragraph (6) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-68, paragraph (13) or Article 68-69, paragraph (6) of the New Act on Special Measures Concerning Taxation) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-67, paragraph (6), item (iv) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "4.4 percent".

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連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における（又はにおいて準用する場合を含む。）の規定の適用については、中「百分の十・三」とあるのは、「百分の四・四」とする。

Supplementary Provisions, Article 114Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations

第百十四条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置）

The provisions of Article 68-70, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation) or or ), and , and and (including as applied mutatis mutandis pursuant to Article 68-75, paragraph (5) 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.

及び（これらの規定を（において準用する場合を含む。）又は若しくはにおいて準用する場合を含む。）、及び並びに及び（これらの規定をにおいて準用する場合を含む。）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 corporation tax on an exchange or transfer of 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 carried out 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規定する土地等の交換又は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 115Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates

第百十五条（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 the second sentence of Article 68-88, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to documents stating the name of the foreign affiliate prescribed in , the location of its head office or principal office, and other matters specified by Order of the Ministry of Finance, pertaining to consolidated business years ending on or after April 1, 2020.

後段の規定は、令和二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国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類について適用する。

Supplementary Provisions, Article 116Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations

第百十六条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置）

The provisions of Article 68-90, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in , to the applicable amount prescribed in and the individually taxable amount prescribed in pertaining to that applicable amount, the partially applicable amount prescribed in and the individually taxable partial amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in and the individually taxable partial amount for a financial subsidiary, etc. prescribed in pertaining to that partially applicable amount for a financial subsidiary, etc., and the provisions then in force continue to govern, for business years beginning before the Effective Date of a foreign affiliated company prescribed in of the Former Act on Special Measures Concerning Taxation, the applicable amount prescribed in and the individually taxable amount prescribed in pertaining to that applicable amount, the partially applicable amount prescribed in and the individually taxable partial amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in and the individually taxable partial amount for a financial subsidiary, etc. prescribed in pertaining to that partially applicable amount for a financial subsidiary, etc..

及びの規定は、に規定する外国関係会社の施行日以後に開始する事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する個別課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する個別部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する個別金融子会社等部分課税対象金額について適用し、に規定する外国関係会社の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する個別課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する個別部分課税対象金額並びにに規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係るに規定する個別金融子会社等部分課税対象金額については、なお従前の例による。

The provisions of Article 68-91, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in .

及びの規定は、に規定する外国関係会社の施行日以後に開始する事業年度に係るに規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係るに規定する所得税等の額について適用する。

With regard to the application of the provisions of Article 68-91 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, the phrase "after the deduction under the provisions of , and " in and the phrase "after the deduction under the provisions of , and " in are deemed to be replaced with "".

施行日から令和元年十二月三十一日までの間におけるの規定の適用については、中「の規定による控除をした後に、かつ、」とあり、及び中「の規定による控除をした後に、かつ、」とあるのは、「」とする。

With regard to the application of the provisions of Article 68-91, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", or " in is deemed to be replaced with "or ".

施行日から附則第一条第十四号に定める日の前日までの間におけるの規定の適用については、中「、又は」とあるのは、「又は」とする。

The provisions of Article 68-93-2, paragraph (2) and paragraphs (6) through (8) of the New Act on Special Measures Concerning Taxation apply, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in , to the applicable amount prescribed in and the individually taxable amount prescribed in pertaining to that applicable amount, the partially applicable amount prescribed in and the individually taxable partial amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in and the individually taxable partial amount for a financial affiliated corporation prescribed in pertaining to that partially applicable amount for a financial affiliated corporation, and the provisions then in force continue to govern, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in of the Former Act on Special Measures Concerning Taxation, the applicable amount prescribed in and the individually taxable amount prescribed in pertaining to that applicable amount, the partially applicable amount prescribed in and the individually taxable partial amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in and the individually taxable partial amount for a financial affiliated corporation prescribed in pertaining to that partially applicable amount for a financial affiliated corporation.

及びの規定は、に規定する外国関係法人の施行日以後に開始する事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する個別課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する個別部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する個別金融関係法人部分課税対象金額について適用し、に規定する外国関係法人の施行日前に開始した事業年度に係るに規定する適用対象金額及び当該適用対象金額に係るに規定する個別課税対象金額、に規定する部分適用対象金額及び当該部分適用対象金額に係るに規定する個別部分課税対象金額並びにに規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係るに規定する個別金融関係法人部分課税対象金額については、なお従前の例による。

The provisions of Article 68-93-3, paragraph (4) and paragraphs (7) through (13) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in .

及びの規定は、に規定する外国関係法人の施行日以後に開始する事業年度に係るに規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係るに規定する所得税等の額について適用する。

With regard to the application of the provisions of Article 68-93-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2019, the phrase "after the deduction under the provisions of , and " in and the phrase "after the deduction under the provisions of , and " in are deemed to be replaced with "".

施行日から令和元年十二月三十一日までの間におけるの規定の適用については、中「の規定による控除をした後に、かつ、」とあり、及び中「の規定による控除をした後に、かつ、」とあるのは、「」とする。

With regard to the application of the provisions of Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", or " in is deemed to be replaced with "or ".

施行日から附則第一条第十四号に定める日の前日までの間におけるの規定の適用については、中「、又は」とあるのは、「又は」とする。

Supplementary Provisions, Article 117Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax and Local Corporation Tax by Means of an Electronic Data Processing System Where a Consolidated Corporation Receives the Application of Special Taxation Measures

第百十七条（連結法人が租税特別措置の適用を受ける場合の電子情報処理組織による法人税及び地方法人税の申告の特例に関する経過措置）

The provisions of Article 68-112 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation beginning on or after April 1, 2020, and to local corporation tax for taxable business years beginning on or after that date.

の規定は、連結親法人の令和二年四月一日以後に開始する連結事業年度分の法人税及び同日以後に開始する課税事業年度分の地方法人税について適用する。

Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第百十八条（相続税及び贈与税の特例に関する経過措置）

The provisions of Article 69-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on residential land, etc. prescribed in paragraph (1) of that Article (referred to as "residential land, etc." in the following paragraph and paragraph (4)) acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on residential land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.

新租税特別措置法第六十九条の四第三項の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する宅地等（次項及び第四項において「宅地等」という。）に係る相続税について適用し、施行日前に相続又は遺贈により取得をしたに規定する宅地等に係る相続税については、なお従前の例による。

If the property that an individual acquires by inheritance or bequest during the period from the Effective Date to March 31, 2020 includes residential land, etc. that would fall under special eligible residential land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation (limited to residential land, etc. for specified residential use prescribed in that satisfies the requirement listed in (b) of ) if that inheritance or bequest were deemed to have taken place on the day before the Effective Date (hereinafter referred to as "residential land, etc. under the transitional measures" in this paragraph and the following paragraph), then, with regard to the application of the provisions of Article 69-4, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation to that residential land, etc. under the transitional measures, the phrase "any of the following requirements" in that item is deemed to be replaced with "any of the following requirements (for residential land, etc. under the transitional measures prescribed in Article 118, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), including the requirement listed in before the amendment by the provisions of )".

個人が施行日から令和二年三月三十一日までの間に相続又は遺贈により取得をする財産のうちに、施行日の前日において当該相続又は遺贈があったものとした場合にに規定する特例対象宅地等（に規定する特定居住用宅地等のうちロに掲げる要件を満たすものに限る。）に該当することとなる宅地等（以下この項及び次項において「経過措置対象宅地等」という。）がある場合には、当該経過措置対象宅地等に係る新租税特別措置法第六十九条の四第三項第二号の規定の適用については、同号中「要件のいずれか」とあるのは、「要件（所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第二項に規定する経過措置対象宅地等にあつては、の規定による改正前のロに掲げる要件を含む。）のいずれか」とする。

If the property that an individual acquires by inheritance or bequest on or after April 1, 2020 includes residential land, etc. under the transitional measures, and, as of March 31, 2020, new construction, extension or other work on a building standing on that residential land, etc. under the transitional measures was being carried out and that inheritance or bequest took place before the completion of that work, then, only if that individual has used that building as the individual's own residence by the return due date prescribed in Article 69-4, paragraph (3), item (i), (a) of the New Act on Special Measures Concerning Taxation pertaining to that inheritance or bequest, the provisions of paragraph (1) of that Article apply by deeming that residential land, etc. under the transitional measures to have been used as the residence of the decedent pertaining to that inheritance or bequest immediately before the commencement of the succession, and that individual to be a relative who satisfies the requirement listed in paragraph (3), item (ii), (a) of that Article.

個人が令和二年四月一日以後に相続又は遺贈により取得をする財産のうちに経過措置対象宅地等がある場合において、同年三月三十一日において当該経過措置対象宅地等の上に存する建物の新築又は増築その他の工事が行われており、かつ、当該工事の完了前に当該相続又は遺贈があったときは、当該相続又は遺贈に係る新租税特別措置法第六十九条の四第三項第一号イに規定する申告期限までに当該個人が当該建物を自己の居住の用に供したときに限り、当該経過措置対象宅地等は相続開始の直前において当該相続又は遺贈に係る被相続人の居住の用に供されていたものと、当該個人は同項第二号イに掲げる要件を満たす親族とそれぞれみなして、同条第一項の規定を適用する。

With regard to the application of the provisions of Article 69-4, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation to residential land, etc. acquired by inheritance or bequest during the period from the Effective Date to March 31, 2021, the phrase "within three years before the commencement of the succession" in that item is deemed to be replaced with "on or after April 1, 2018".

施行日から令和三年三月三十一日までの間に相続又は遺贈により取得をする宅地等に係る新租税特別措置法第六十九条の四第三項第四号の規定の適用については、同号中「相続開始前三年以内」とあるのは、「平成三十年四月一日以後」とする。

The provisions of Article 70-2-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on special eligible gifted unlisted shares or similar interests prescribed in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by gift on or after January 1, 2018.

新租税特別措置法第七十条の二の七の規定は、平成三十年一月一日以後に贈与により取得する新租税特別措置法第七十条の七の五第一項に規定する特例対象受贈非上場株式等に係る贈与税について適用する。

The provisions of Article 70-4, paragraph (1), item (i) and paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by gift on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern gift tax on farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.

新租税特別措置法第七十条の四第一項第一号及び第二項第一号の規定は、附則第一条第十号に定める日以後に贈与により取得をする新租税特別措置法第七十条の四第一項に規定する農地等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に規定する農地等に係る贈与税については、なお従前の例による。

The provisions of Article 70-4, paragraph (2), item (iv), and paragraphs (5) and (17) of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in paragraph (1) of that Article acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.

新租税特別措置法第七十条の四第二項第四号、第五項及び第十七項の規定は、施行日以後に贈与により取得をする同条第一項に規定する農地等に係る贈与税について適用し、施行日前に贈与により取得をしたに規定する農地等に係る贈与税については、なお従前の例による。

The donees listed in the items of the following paragraph are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (4) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those donees are specified by Cabinet Order.

次項各号に掲げる受贈者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同項ただし書（第一号に係る部分に限る。）及び同条第四項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。

With regard to farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation to which the provisions of apply, if a donee listed in any of the following items receives the application of the provisions of on or after the Effective Date, the donee may acquire farmland listed in Article 70-4, paragraph (2), item (iv), (b) of the New Act on Special Measures Concerning Taxation or use it for agriculture. In this case, the provisions of paragraphs (5) and (17) of that Article apply to gift tax on that farmland.

の規定の適用を受けるに規定する農地等について、施行日以後に次の各号に掲げる受贈者がの規定の適用を受ける場合には、新租税特別措置法第七十条の四第二項第四号ロに掲げる農地を取得し、又は農業の用に供することができるものとする。この場合において、当該農地に係る贈与税については、同条第五項及び第十七項の規定を適用する。

a donee prescribed in before the amendment by the , which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of ;

租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされるによる改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by the who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;

租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第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による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by the , which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of ;

租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされるによる改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by who is receiving the application of the provisions of the main clause of ;

の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by who is receiving the application of the provisions of the main clause of ;

の規定による改正前の本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;

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）附則第三十二条第四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本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;

所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十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本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by , which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of ;

所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二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本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by , which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of ;

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）附則第六十六条第二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本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (3) of the Supplementary Provisions of that Act;

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）附則第百二十八条第三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本文の規定の適用を受けているに規定する受贈者

a donee prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (5) of the Supplementary Provisions of that Act;

所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五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本文の規定の適用を受けているに規定する受贈者

a donee prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of .

本文の規定の適用を受けているに規定する受贈者

With regard to the application of the provisions of Article 70-4-2, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase " or of the Supplementary Provisions" in item (xii) of that paragraph is deemed to be replaced with " of the Supplementary Provisions".

施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第七十条の四の二第九項の規定の適用については、同項第十二号中「又は」とあるのは、「」とする。

The provisions of Article 70-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in that paragraph acquired by inheritance or bequest on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.

新租税特別措置法第七十条の六第一項第一号の規定は、附則第一条第十号に定める日以後に相続又は遺贈により取得をする同項に規定する特例農地等に係る相続税について適用し、同日前に相続又は遺贈により取得をしたに規定する特例農地等に係る相続税については、なお従前の例による。

The provisions of Article 70-6, paragraphs (6) and (39) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.

新租税特別措置法第七十条の六第六項及び第三十九項の規定は、附則第一条第十六号に定める日以後に相続又は遺贈により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用し、同日前に相続又は遺贈により取得をしたに規定する特例農地等に係る相続税については、なお従前の例による。

The provisions of Article 70-6, paragraphs (8) and (21) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.

新租税特別措置法第七十条の六第八項及び第二十一項の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する特例農地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をしたに規定する特例農地等に係る相続税については、なお従前の例による。

The farming heirs listed in the items of the following paragraph are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (7) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those farming heirs are specified by Cabinet Order.

次項各号に掲げる農業相続人は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同項ただし書（第一号に係る部分に限る。）及び同条第七項の規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。

With regard to special farmland, etc. prescribed in of the Former Act on Special Measures Concerning Taxation to which the provisions of apply, if a farming heir listed in any of the following items receives, on or after the Effective Date, the application of the provisions of of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation, the provisions of of the Former Act on Special Measures Concerning Taxation, or the provisions of of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation, the farming heir may acquire farmland listed in Article 70-4, paragraph (2), item (iv), (b) of the New Act on Special Measures Concerning Taxation or use it for agriculture. In this case, the provisions of Article 70-6, paragraph (8) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-4, paragraph (17) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-6, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on that farmland.

の規定の適用を受けるに規定する特例農地等について、施行日以後に次の各号に掲げる農業相続人がにおいて準用するの規定、の規定又はにおいて準用するの規定の適用を受ける場合には、新租税特別措置法第七十条の四第二項第四号ロに掲げる農地を取得し、又は農業の用に供することができるものとする。この場合において、当該農地に係る相続税については、新租税特別措置法第七十条の六第八項の規定及び同条第二十一項において準用する新租税特別措置法第七十条の四第十七項の規定を適用する。

a farming heir prescribed in before the amendment by the , which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of ;

租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされるによる改正前の本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in before the amendment by who is receiving the application of the provisions of the main clause of ;

の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in before the amendment by who is receiving the application of the provisions of the main clause of ;

の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;

所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一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の規定による改正前の本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;

所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七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本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in before the amendment by , which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of ;

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）附則第六十六条第六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本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (7) of the Supplementary Provisions of that Act;

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）附則第百二十八条第七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本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in before the amendment by who is receiving the application of the provisions of the main clause of in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (9) of the Supplementary Provisions of that Act;

所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九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本文の規定の適用を受けているに規定する農業相続人

a farming heir prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of .

本文の規定の適用を受けているに規定する農業相続人

With regard to the application of the provisions of Article 70-6-2, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xvi) of the Supplementary Provisions, the phrase " of the Supplementary Provisions" in item (ix) of that paragraph is deemed to be replaced with " of the Supplementary Provisions".

施行日から附則第一条第十六号に定める日の前日までの間における新租税特別措置法第七十条の六の二第二項の規定の適用については、同項第九号中「」とあるのは、「」とする。

With regard to the application of the provisions of Article 70-6-2, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase " of the Supplementary Provisions" in item (ix) of that paragraph is deemed to be replaced with " and of the Supplementary Provisions".

附則第一条第十六号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第七十条の六の二第二項の規定の適用については、同項第九号中「」とあるのは、「及び」とする。

The provisions of Article 70-6-4 (excluding paragraph (7)) and Article 70-6-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions.

新租税特別措置法第七十条の六の四（第七項を除く。）及び第七十条の六の五の規定は、附則第一条第十六号に定める日以後に相続又は遺贈により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用する。

The provisions of Article 70-6-7 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on specified works of art prescribed in Article 70-6-7, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.

新租税特別措置法第七十条の六の七の規定は、附則第一条第十七号に定める日以後に相続又は遺贈により取得する新租税特別措置法第七十条の六の七第二項第一号に規定する特定美術品に係る相続税について適用する。

The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after January 1, 2018, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.

新租税特別措置法第七十条の七の規定は、平成三十年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等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に規定する非上場株式等に係る贈与税については、なお従前の例による。

The following persons are deemed to be successor donees prescribed in Article 70-7, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) through (4), (15) and (30) of that Article (or, for a successor donee listed in item (i) or (ii), the provisions of paragraph (15) of that Article) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor donees are specified by Cabinet Order.

次に掲げる者は、新租税特別措置法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同条第一項から第四項まで、第十五項及び第三十項の規定（第一号又は第二号に掲げる経営承継受贈者にあっては、同条第十五項の規定）を適用する。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a successor donee prescribed in before the amendment by the provisions of (hereinafter referred to as "the 2010 Former Act" in this Article) who is receiving the application of the provisions of ;

の規定による改正前の租税特別措置法（以下この条において「平成二十二年旧法」という。）の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in before the amendment by the provisions of (hereinafter referred to as "the 2011 Former Act" in this Article) who is receiving the application of the provisions of ;

現下の厳しい経の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in before the amendment by the provisions of (hereinafter referred to as "the 2013 Former Act" in this Article) who is receiving the application of the provisions of ;

の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in before the amendment by the provisions of (hereinafter referred to as "the 2015 Former Act" in this Article) who is receiving the application of the provisions of ;

の規定による改正前の租税特別措置法（以下この条において「平成二十七年旧法」という。）の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in before the amendment by the provisions of (hereinafter referred to as "the 2017 Former Act" in this Article) who is receiving the application of the provisions of ;

の規定による改正前の租税特別措置法（以下この条において「平成二十九年旧法」という。）の規定の適用を受けているに規定する経営承継受贈者

a successor donee prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of .

の規定の適用を受けているに規定する経営承継受贈者

The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after January 1, 2018, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.

新租税特別措置法第七十条の七の二の規定は、平成三十年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用し、同日前に相続又は遺贈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については、なお従前の例による。

The following persons are deemed to be successor heirs, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) through (4), (16) and (31) of that Article (or, for a successor heir, etc. listed in item (i) or (ii), the provisions of paragraph (16) of that Article) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor heirs, etc. are specified by Cabinet Order.

次に掲げる者は、新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同条第一項から第四項まで、第十六項及び第三十一項の規定（第一号又は第二号に掲げる経営承継相続人等にあっては、同条第十六項の規定）を適用する。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a successor heir, etc. prescribed in of the 2010 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営承継相続人等

a successor heir, etc. prescribed in of the 2011 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営承継相続人等

a successor heir, etc. prescribed in of the 2013 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営承継相続人等

a successor heir, etc. prescribed in of the 2015 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営承継相続人等

a successor heir, etc. prescribed in of the 2017 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営承継相続人等

a successor heir, etc. prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of .

の規定の適用を受けているに規定する経営承継相続人等

The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on covered gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed, pursuant to the provisions of that Article, to have been acquired by inheritance or bequest on or after January 1, 2018, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in of the Former Act on Special Measures Concerning Taxation that were deemed, pursuant to the provisions of , to have been acquired by inheritance or bequest before that date.

新租税特別措置法第七十条の七の四の規定は、平成三十年一月一日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する対象受贈非上場株式等に係る相続税について適用し、同日前にの規定により相続又は遺贈により取得をしたものとみなされたに規定する特例受贈非上場株式等に係る相続税については、なお従前の例による。

The following persons are deemed to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) and (2) of that Article, the provisions of Article 70-7-2, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, the provisions of Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 70-7-2, paragraph (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation (or, for a successor donee for inheritance listed in or , the provisions of Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor donees for inheritance are specified by Cabinet Order.

次に掲げる者は、新租税特別措置法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同条第一項及び第二項の規定並びに同条第三項において準用する新租税特別措置法第七十条の七の二第三項及び第四項、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項並びに新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十一項の規定（第一号又は第二号に掲げる経営相続承継受贈者にあっては、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項の規定）を適用する。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a successor donee for inheritance prescribed in of the 2010 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営相続承継受贈者

a successor donee for inheritance prescribed in of the 2011 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営相続承継受贈者

a successor donee for inheritance prescribed in of the 2013 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営相続承継受贈者

a successor donee for inheritance prescribed in of the 2015 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営相続承継受贈者

a successor donee for inheritance prescribed in of the 2017 Former Act who is receiving the application of the provisions of ;

の規定の適用を受けているに規定する経営相続承継受贈者

a successor donee for inheritance prescribed in of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of .

の規定の適用を受けているに規定する経営相続承継受贈者

The provisions of Article 70-7-5 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (v) of that Article acquired by gift on or after January 1, 2018.

新租税特別措置法第七十条の七の五の規定は、平成三十年一月一日以後に贈与により取得をする同条第二項第五号に規定する非上場株式等に係る贈与税について適用する。

The provisions of Article 70-7-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (v) of that Article acquired by inheritance or bequest on or after January 1, 2018.

新租税特別措置法第七十条の七の六の規定は、平成三十年一月一日以後に相続又は遺贈により取得をする同条第二項第五号に規定する非上場株式等に係る相続税について適用する。

Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on Registration and License Tax

第百十九条（登録免許税の特例に関する経過措置）

The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registrations of the matters listed in the items of that paragraph pertaining to the certification referred to in that paragraph granted on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation pertaining to the certification referred to in of the Former Act on Special Measures Concerning Taxation granted before that date (including that certification in the case where the provisions then in force continue to govern pursuant to the provisions of or (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act, etc. Amendment Act" in the following paragraph)).

新租税特別措置法第八十条第一項の規定は、附則第一条第十三号に定める日以後にされる同項の認定に係る同項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適用し、同日前にされたの認定（産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。次項において「産競法等改正法」という。）又は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当該認定を含む。）に係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。

A business startup support plan prescribed in before the amendment by the provisions of , which is deemed, pursuant to the provisions of , to be a business startup support, etc. plan prescribed in as amended by the provisions of for which the certification referred to in has been obtained, is deemed to be a certified business startup support, etc. plan prescribed in Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph apply.

の規定により産競法等改正法第一条の規定による改正後のの認定を受けたに規定する創業支援等事業計画とみなされたの規定による改正前のに規定する創業支援事業計画は、新租税特別措置法第八十条第二項に規定する認定創業支援等事業計画とみなして、同項の規定を適用する。

With regard to the application of the provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiii) of the Supplementary Provisions to the day before the date specified in item (xxi) of that Article, the phrase "" in that paragraph is deemed to be replaced with "", the phrase " or " with " or ", and the phrase "" with "".

附則第一条第十三号に定める日から同条第二十一号に定める日の前日までの間における新租税特別措置法第八十条第二項の規定の適用については、同項中「」とあるのは「」と、「又は」とあるのは「又は」と、「」とあるのは「」とする。

Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc.

第百二十条（清酒等に係る酒税の税率の特例に関する経過措置）

Except as otherwise provided, with regard to liquor tax on sake, etc. (meaning sake, etc. prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following paragraph) 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清酒等（新租税特別措置法第八十七条第一項に規定する清酒等をいう。次項において同じ。）に係る酒税については、なお従前の例による。

With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to sake and fruit wine (excluding those of such liquors that fall under other sparkling liquors (meaning other sparkling liquors prescribed in ; the same applies hereinafter in this paragraph and in of the Supplementary Provisions); the same applies hereinafter in this paragraph), happoshu (meaning happoshu prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and in of the Supplementary Provisions), and sake, etc. that falls under other sparkling liquors, shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2023, the phrase " and the following Article" in paragraph (1) of that Article is deemed to be replaced, for sake and fruit wine, with " and the following Article", and, for happoshu and sake, etc. that falls under other sparkling liquors, with ", or ", and the phrase "" in the table in is deemed to be replaced with " as read with the replacement of terms pursuant to the provisions of ".

令和二年十月一日から令和五年三月三十一日までの間に酒類の製造場から移出される清酒及び果実酒（これらの酒類でその他の発泡性酒類（に規定するその他の発泡性酒類をいう。以下この項及びにおいて同じ。）に該当するものを除く。以下この項において同じ。）並びに発泡酒（新租税特別措置法第八十七条第一項に規定する発泡酒をいう。以下この項及びにおいて同じ。）並びにその他の発泡性酒類に該当する清酒等に係る新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「及び次条」とあるのは清酒及び果実酒にあっては「及び次条」と、発泡酒及びその他の発泡性酒類に該当する清酒等にあっては「、又は」と、の表中「ハ」とあるのは「の規定により読み替えられるハ」とする。

Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Beer

第百二十一条（ビールに係る酒税の税率の特例に関する経過措置）

Except as otherwise provided, with regard to liquor tax on beer 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ビールに係る酒税については、なお従前の例による。

With regard to liquor tax on beer prescribed in of the Former Act on Special Measures Concerning Taxation that a person who has obtained a license to manufacture the beer prescribed in 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.

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。

With regard to the application of the provisions of Article 87-4, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of ) and paragraph (3) (including as applied with the replacement of terms pursuant to the provisions of ) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2021, the phrase "" in those provisions is deemed to be replaced with "".

令和二年十月一日から令和三年三月三十一日までの間に酒類の製造場から移出されるビールに係る新租税特別措置法第八十七条の四第一項（の規定により読み替えて適用される場合を含む。）及び（の規定により読み替えて適用される場合を含む。）の規定の適用については、これらの規定中「」とあるのは、「」とする。

Supplementary Provisions, Article 127Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation

第百二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）

The provisions of as amended by the provisions of apply in the case where a grantee prescribed in uses farmland, etc. prescribed in for cultivation prescribed in that item 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 case where a grantee prescribed in before the amendment by the provisions of used the farmland, etc. referred to in for the cultivation referred to in before that date.

の規定による改正後のの規定は、附則第一条第十号に定める日以後にに規定する被設定者がに規定する農地等を同号に規定する耕作の用に供する場合について適用し、同日前にの規定による改正前のに規定する被設定者がの農地等をの耕作の用に供した場合については、なお従前の例による。

Supplementary Provisions, Article 128Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.

第百二十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）

The provisions of as amended by the provisions of apply in the case where a grantee prescribed in uses farmland, etc. prescribed in for cultivation prescribed in that item 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 case where a grantee prescribed in before the amendment by the provisions of used the farmland, etc. referred to in for the cultivation referred to in before that date.

の規定による改正後のの規定は、附則第一条第十号に定める日以後にに規定する被設定者がに規定する農地等を同号に規定する耕作の用に供する場合について適用し、同日前にの規定による改正前のに規定する被設定者がの農地等をの耕作の用に供した場合については、なお従前の例による。

Supplementary Provisions, Article 143Transitional Measures Concerning Penal Provisions

第百四十三条（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 144Delegation to Cabinet Order

第百四十四条（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。

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