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 Article 15 (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.
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 Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 (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 that paragraph 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、第十五条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。）第八条の四第一項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同項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 Article 8-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph 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、旧租税特別措置法第八条の五第一項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同項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 Article 9-3-2, paragraph (1) 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 that paragraph.
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、旧租税特別措置法第九条の三の二第一項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同項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 Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) 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 Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect) | April 1, 2018 |
| (i) a specified business operator prescribed in the proviso to Article 7, paragraph (3) of the Act on the Rational Use of Energy (Act No. 49 of 1979) or a specified chain business operator prescribed in the proviso to Article 18, paragraph (2) of that Act (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies up to item (iii)) 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 Article 15, paragraph (1) or Article 26, paragraph (1) of that Act, and that are specified by Cabinet Order as being particularly effective for the rational use of energy (for those pertaining to the plan under Article 26, paragraph (1) of that Act of that specified member, limited to those specified by Cabinet Order as pertaining to a factory, etc. prescribed in Article 3, paragraph (1) of that Act 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 Article 46, paragraph (1) of the Act on the Rational Use of Energy and who installs a factory, etc. referred to in that paragraph: machinery and other depreciable assets that are acquired, or manufactured or constructed (referred to as an "acquisition, etc." in the following item), through the implementation of collaborative energy conservation measures prescribed in Article 46, paragraph (1) of that Act stated in the collaborative energy conservation plan prescribed in Article 47, paragraph (3) of that Act 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 Article 117, paragraph (1) of the Act on the Rational Use of Energy that has obtained the certification referred to in that paragraph: machinery and other depreciable assets that are subject to an acquisition, etc. through the implementation of shipper collaborative energy conservation measures prescribed in Article 117, paragraph (1) of that Act stated in the shipper collaborative energy conservation plan prescribed in Article 118, paragraph (3) of that Act 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 Article 7, paragraph (3) of the Act on the Rational Use of Energy (Act No. 49 of 1979): machinery and other depreciable assets for the rational use of energy (meaning energy prescribed in Article 2, paragraph (1) of that Act; hereinafter the same applies in this item and the following item) that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in that paragraph pursuant to the provisions of Article 14, paragraph (1) of that Act, 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 Article 19, paragraph (2) of the Act on the Rational Use of Energy (including a member prescribed in paragraph (1) of that Article (hereinafter referred to as a "specified member" in this item) of a chain business prescribed in that paragraph (hereinafter referred to as a "specified chain business" in this item) conducted by a specified chain business operator prescribed in the proviso to that paragraph): machinery and other depreciable assets for the rational use of energy that are stated as being installed in the plan under that paragraph submitted to the competent minister referred to in Article 14, paragraph (1) of that Act pursuant to the provisions of Article 14, paragraph (1) of that Act (limited to where it is applied mutatis mutandis pursuant to Article 19-2, paragraph (1) of that Act; hereinafter the same applies in this item), 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 Article 3, paragraph (1) of that Act that pertains to that specified chain business and is installed by that specified member) |
施行日からエネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）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（第二号及び第三号に掲げるものにあつては、エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日） | 平成三十年四月一日 |
| 一 エネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第七条第三項ただし書に規定する特定事業者又は同法第十八条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十五条第一項又は第二十六条第一項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（同法第二条第一項に規定するエネルギーをいう。以下第三号までにおいて同じ。）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（当該特定加盟者の同法第二十六条第一項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同法第三条第一項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 エネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 当該認定に係る同法第四十七条第三項に規定する連携省エネルギー計画に記載された同法第四十六条第一項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（次号において「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 エネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 当該認定に係る同法第百十八条第三項に規定する荷主連携省エネルギー計画に記載された同法第百十七条第一項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 エネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第七条第三項ただし書に規定する特定事業者 同法第十四条第一項の規定により同項の主務大臣に提出された同項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（同法第二条第一項に規定するエネルギーをいう。以下この号及び次号において同じ。）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 エネルギーの使用の合理化等に関する法律第十九条第二項ただし書に規定する特定連鎖化事業者（同項ただし書に規定する特定連鎖化事業者が行う同条第一項に規定する連鎖化事業（以下この号において「特定連鎖化事業」という。）の同項に規定する加盟者（以下この号において「特定加盟者」という。）を含む。） 同法第十四条第一項（同法第十九条の二第一項において準用する場合に限る。以下この号において同じ。）の規定により同法第十四条第一項の主務大臣に提出された同項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（当該特定加盟者の同項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同法第三条第一項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 Article 10-2, paragraph (1) 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旧租税特別措置法第十条の二第一項に規定するエネルギー環境負荷低減推進設備等については、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.
新租税特別措置法第十条の五の規定は、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 Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) before the Effective Date (excluding an individual that obtained the certification referred to in that paragraph (including the certification of a change under the provisions of paragraph (4) of that Article) on or after the Effective Date) meets the requirements listed in Article 10-5, paragraph (1), items (i) and (iii) 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:
施行日前に地域再生法（平成十七年法律第二十四号）第十七条の二第三項の認定を受けた個人（施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けた個人を除く。）が、新租税特別措置法第十条の五第三項第一号に規定する適用年（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。）において旧租税特別措置法第十条の五第一項第一号及び第三号に掲げる要件を満たす場合には、当該適用年における新租税特別措置法第十条の五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;
新租税特別措置法第十条の五第一項第一号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 paragraph (3) of the preceding Article, the remaining amount after deducting that amount)"; in item (ii), (a) of that paragraph, the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of that item, the phrase "in (a) and (b)" is deemed to be replaced with "in (a)";
新租税特別措置法第十条の五第一項中「金額を超える」とあるのは「金額（前条第三項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、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「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.
新租税特別措置法第十条の五第一項第二号ロ及び第五項の規定は、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.
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 paragraphs (1) and (2) and paragraph (3), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in item (ii) of that paragraph, 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 that item" is deemed to be replaced with "area for improving regional vitality prescribed in that item".
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新租税特別措置法第十条の五の規定の適用については、同条第一項、第二項及び第三項第一号中「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、同項第二号中「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、「同号イ又はロに掲げる地域」とあるのは「同号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 paragraph (1), item (xiii) of that Article, the phrase "Article 10-5-4, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (5) of that Article, the phrase ", item (vii) or item (xiii)-2" is deemed to be replaced with "or item (vii)"; in item (i) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (v)" is deemed to be replaced with "paragraph (3), item (v) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (vii)" is deemed to be replaced with "paragraph (3), item (vii) of the preceding Article"; 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、同条第一項第十三号中「第十条の五の四第二項」とあるのは「前条第二項」と、同条第五項中「、第七号又は第十三号の二」とあるのは「又は第七号」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「前条第三項第五号」と、同項第二号中「第十条の五の四第三項第七号」とあるのは「前条第三項第七号」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 item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item 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（同項の表の第四号に係る部分に限る。）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同号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.
新租税特別措置法第十三条の規定は、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 Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in that paragraph of an applicable year prescribed in that paragraph (limited to 2018), by an individual that obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date, and assets for measures to support the development of the next generation prescribed in that paragraph that are held, on December 31 prescribed in that paragraph of a special certification applicable year prescribed in that paragraph (limited to each year from 2018 to 2020), by an individual that obtained the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force.
施行日前に旧租税特別措置法第十三条の二第一項に規定する基準適合認定を受けた個人の同項に規定する適用年（平成三十年に限る。）の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産及び施行日前に同項に規定する特例基準適合認定を受けた個人の同項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。）の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。