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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, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

この法律は、平成三十一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。

the provisions in amending , and the provisions of Article 83 of the Supplementary Provisions: May 1, 2019;

中の改正規定及び附則第八十三条の規定　令和元年五月一日

the provisions in amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 34, paragraphs (1) and (2) of the Supplementary Provisions: June 1, 2019;

中の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第三十四条第一項及び第二項の規定　令和元年六月一日

the following provisions: July 1, 2019;

次に掲げる規定　令和元年七月一日

Omitted

略

the provisions in amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing " or " with "the items of (excluding )"), the provisions amending , and the provisions renumbering as , renumbering as , and adding two items after .

中の改正規定、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（「又は」を「各号（を除く。）」に改める部分に限る。）、の改正規定及びをとし、をとし、の次に二号を加える改正規定

Omitted

略

the following provisions: October 1, 2019;

次に掲げる規定　令和元年十月一日

Omitted

略

the provisions in amending and the provisions amending (limited to the part replacing "12,000 yen" with "12,500 yen"), and the provisions of Articles 80, 81 and (excluding the provisions amending ) of the Supplementary Provisions.

中の改正規定及びの改正規定（「一万二千円」を「一万二千五百円」に改める部分に限る。）並びに附則第八十条、第八十一条及び（の改正規定を除く。）の規定

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 in amending , the provisions amending , the provisions amending , the provisions amending the row for in the table in , the provisions amending , the provisions amending , the provisions amending , the provisions amending , , and , the provisions amending , the provisions amending , 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 Article 44 of the Supplementary Provisions.

中の改正規定、の改正規定、の改正規定、の表の項の改正規定、の改正規定、の改正規定、の改正規定、、、及びの改正規定、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、の改正規定並びにの改正規定並びに附則第四十四条の規定

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 in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "of interest, etc. pertaining to related persons, etc." with "pertaining to interest paid, etc." and "of net interest paid, etc. pertaining to related persons, etc." with "pertaining to covered net interest paid, etc."), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending the title of Chapter III, Section 7-3 of , the provisions amending the proviso to , the provisions amending the title of Subsection 2 of that Section, the provisions amending (including its heading), the provisions amending (including its heading), the provisions amending , the provisions amending , the provisions amending , the provisions amending the title of Section 23 of that Chapter, the provisions amending the proviso to , the provisions amending the title of Subsection 2 of that Section, the provisions amending (including its heading), the provisions amending (including its heading), the provisions amending , the provisions amending , the provisions amending , the provisions amending and , the provisions amending , the provisions amending and the provisions amending , and the provisions of Articles 56, 57, 61, 73, 74 and 77, Article 79, paragraph (8) and (limited to the provisions amending ) of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「関連者等に係る利子等の」を「支払利子等に係る」に、「関連者等に係る純支払利子等の」を「対象純支払利子等に係る」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、第三章第七節の三の節名の改正規定、ただし書の改正規定、同節第二款の款名の改正規定、（見出しを含む。）の改正規定、（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、同章第二十三節の節名の改正規定、ただし書の改正規定、同節第二款の款名の改正規定、（見出しを含む。）の改正規定、（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、及びの改正規定、の改正規定、の改正規定並びにの改正規定並びに附則第五十六条、第五十七条、第六十一条、第七十三条、第七十四条、第七十七条、第七十九条第八項及び（の改正規定に限る。）の規定

Omitted

略

the provisions in adding one paragraph to , the provisions amending and the provisions adding one paragraph to .

中行政手続における特定の個人を識別するための番号の利用等に関する法律のに一項を加える改正規定、の改正規定及びに一項を加える改正規定

Omitted

略

the following provisions: January 1, 2021;

次に掲げる規定　令和三年一月一日

the provisions in amending , amending and amending , and the provisions of Articles 42 and 45 and (limited to the provisions amending the row for the Act on Special Measures Concerning Taxation in the table in ) 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四十二条、第四十五条及び（の表租税特別措置法の項の改正規定に限る。）の規定

Omitted

略

the following provisions: April 1, 2022;

次に掲げる規定　令和四年四月一日

Omitted

略

the provisions of amending , the provisions amending , the provisions amending and , , and , the provisions amending , the provisions amending and and and , the provisions amending (limited to the part replacing "20 years of age" with "18 years of age"), the provisions amending and the provisions amending , and the provisions of Article 37, paragraph (1), Article 38, paragraphs (1) and (2) and Article 79, paragraph (6) of the Supplementary Provisions;

中の改正規定、の改正規定、並びに、ホ（２）、及びの改正規定、の改正規定、及び並びに及びの改正規定、の改正規定（「二十歳」を「十八歳」に改める部分に限る。）、イの改正規定並びにイの改正規定並びに附則第三十七条第一項、第三十八条第一項及び第二項並びに第七十九条第六項の規定

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 of amending , the provisions adding one item to , the provisions amending (limited to the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending , the provisions amending , the provisions adding one item to , the provisions amending (limited to the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 34, paragraph (4), Article 55, paragraph (2) and Article 72, paragraph (2) of the Supplementary Provisions;

中の改正規定、に一号を加える改正規定、の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、の改正規定、の改正規定、に一号を加える改正規定、の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、の改正規定、の改正規定及びの改正規定並びに附則第三十四条第四項、第五十五条第二項及び第七十二条第二項の規定

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 of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "retirement income" with "retirement income, etc."), the provisions amending (limited to the part replacing "" with ""), the provisions amending (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending , the provisions adding one Article after , the provisions amending the title of Chapter II, Section 3 of , the provisions amending (including its caption), the provisions amending , the provisions amending (limited to the part replacing "" with "" and "" with ""), the provisions amending (limited to the part replacing "" with "" and "" with "" and the part replacing "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending and (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending , the provisions amending , the provisions amending and , the provisions amending (limited to the part replacing "" with "" and the part replacing "" with "" and "" with ""), the provisions amending , the provisions amending , the provisions amending and and the provisions amending , and the provisions of Article 33, Article 52, paragraph (3), Article 69, paragraph (3) and (limited to the provisions amending (limited to the part replacing "" with "" and "" with "")) of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「退職所得」を「退職所得等」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、ロの改正規定、の次に一条を加える改正規定、第二章第三節の節名の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定（「」を「」に、「」を「」に改める部分に限る。）、の改正規定（「」を「」に、「」を「」に改める部分及び「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、及びの改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、ロの改正規定、の改正規定、及びの改正規定、の改正規定（「」を「」に改める部分及び「」を「」に、「」を「」に改める部分に限る。）、ロの改正規定、の改正規定、及びの改正規定並びにの改正規定並びに附則第三十三条、第五十二条第三項、第六十九条第三項及び（の改正規定（「」を「」に、「」を「」に改める部分に限る。）に限る。）の規定

the provisions of amending (excluding the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending (excluding the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending , the provisions amending and the provisions amending (limited to the part replacing "" with ""), and the provisions of Article 34, paragraph (5), Article 55, paragraph (3), Article 72, paragraph (3) and Article 79, paragraphs (9) and (10) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) come into effect.

中の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、の改正規定、の改正規定及びの改正規定（「」を「」に改める部分に限る。）並びに附則第三十四条第五項、第五十五条第三項、第七十二条第三項並びに第七十九条第九項及び第十項の規定　農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）附則第一条第二号に掲げる規定の施行の日

Supplementary Provisions, Article 28Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第二十八条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）

Except as otherwise provided, the provisions of Chapter II 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 income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.

別段の定めがあるものを除き、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。）第二章の規定は、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 29Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted

第二十九条（試験研究を行っ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 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十条の規定は、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 30Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects

第三十条（地域経済牽引事業の促進区域内において特定事業用機械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 of Article 10-4, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in prior to the amendment by (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第十条の四第一項及び第三項の規定は、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条第一項に規定する特定事業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした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。）に規定する特定事業用機械等については、なお従前の例による。

Supplementary Provisions, Article 31Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment

第三十一条（特定中小事業者が経営改善設備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 of Article 10-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. before the Effective Date.

新租税特別措置法第十条の五の二第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、個人が施行日前に取得等をしたに規定する経営改善設備については、なお従前の例による。

Where an individual received the delivery of a business improvement guidance and advice document prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.

個人が、施行日前にに規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係るに規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第十条の五の二第一項に規定する経営改善設備とみなして、同条の規定を適用する。

Supplementary Provisions, Article 32Transitional Measures Concerning Depreciation by Individuals

第三十二条（個人の減価償却に関する経過措置）

With regard to depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 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 for which an individual carries out the acquisition, etc. 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等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 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.

新租税特別措置法第十四条（第二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取得又は新築をする同条第一項に規定する特定都市再生建築物について適用する。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of ; hereinafter the same applies in this paragraph) and structures listed in that an individual acquired or newly built before the Effective Date, the provisions of (limited to the part concerning buildings listed in and structures listed in ) remain in force.

個人が施行日前に取得又は新築をしたに掲げる建築物（ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及びに掲げる構築物については、（に掲げる建築物及びに掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。

Supplementary Provisions, Article 33Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.

第三十三条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）

The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation apply to shares pertaining to specified share options prescribed in paragraph (1) of that Article that are granted to a director, etc. or specified engaged person prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern shares pertaining to specified share options, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that were granted to a director, etc. prescribed in under a contract referred to in concluded based on a grant resolution prescribed in adopted before that date.

新租税特別措置法第二十九条の二の規定は、同条第一項に規定する取締役等又は特定従事者が附則第一条第十六号に定める日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権に係る株式について適用し、に規定する取締役等が同日前に行われたに規定する付与決議に基づき締結されたの契約により与えられるに規定する特定新株予約権等に係る株式については、なお従前の例による。

Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第三十四条（個人の譲渡所得の課税の特例に関する経過措置）

The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (viii)-3) apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual makes on or after June 1, 2019.

新租税特別措置法第三十一条の二（第二項第八号の三に係る部分に限る。）の規定は、個人が令和元年六月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。

The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply in the case where an asset prescribed in that paragraph is expropriated and compensation is acquired on or after June 1, 2019, and the provisions then in force continue to govern the case where an asset prescribed in of the Former Act on Special Measures Concerning Taxation was expropriated and compensation was acquired before that date.

新租税特別措置法第三十三条（第一項第一号に係る部分に限る。）の規定は、令和元年六月一日以後に同項に規定する資産が収用され、補償金を取得する場合について適用し、同日前にに規定する資産が収用され、補償金を取得した場合については、なお従前の例による。

The provisions of Article 34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv)) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第三十四条（第二項第四号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行ったに規定する土地等の譲渡については、なお従前の例による。

The provisions of Articles 34 through 34-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation) apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.

新租税特別措置法第三十四条から第三十四条の三まで（新租税特別措置法第三十四条第二項第七号に係る部分に限る。）の規定は、個人が附則第一条第十五号に定める日以後に行う新租税特別措置法第三十四条第一項に規定する土地等の譲渡について適用する。

The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before that date.

新租税特別措置法第三十四条の二（第二項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、個人が附則第一条第十七号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行ったに規定する土地等の譲渡については、なお従前の例による。

The provisions of Article 35, paragraphs (3) through (5) of the New Act on Special Measures Concerning Taxation apply to a covered transfer prescribed in paragraph (3) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a covered transfer prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第三十五条第三項から第五項までの規定は、個人が施行日以後に行う同条第三項に規定する対象譲渡について適用し、個人が施行日前に行ったに規定する対象譲渡については、なお従前の例による。

Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.

第三十五条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）

The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a merger prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger prescribed in of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.

新租税特別措置法第三十七条の十第三項（第一号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する合併について適用し、施行日前に行われたに規定する合併については、なお従前の例による。

The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to a company split prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split prescribed in of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.

新租税特別措置法第三十七条の十第三項（第二号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する分割について適用し、施行日前に行われたに規定する分割については、なお従前の例による。

Supplementary Provisions, Article 36Transitional Measures Concerning Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium Sized Companies, etc.

第三十六条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置）

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation and of the Former Act on Special Measures Concerning Taxation with respect to specified shares specified in of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に払込みにより取得をしたに定める特定株式に係る及びの規定の適用については、なお従前の例による。

Supplementary Provisions, Article 37Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts

第三十七条（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) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a tax-exempt account prescribed in that item that is opened on or after January 1, 2023, and the provisions then in force continue to govern a tax-exempt account prescribed in of the Former Act on Special Measures Concerning Taxation that was opened before that date.

新租税特別措置法第三十七条の十四第五項（第一号に係る部分に限る。）の規定は、令和五年一月一日以後に開設される同号に規定する非課税口座について適用し、同日前に開設されたに規定する非課税口座については、なお従前の例による。

The provisions of Article 37-14, paragraphs (27) through (31) of the New Act on Special Measures Concerning Taxation apply to a resident or a nonresident who has a permanent establishment referred to in paragraph (27) of that Article who becomes absent from Japan as prescribed in that paragraph on or after the Effective Date.

新租税特別措置法第三十七条の十四第二十七項から第三十一項までの規定は、施行日以後に同条第二十七項に規定する出国をする同項の居住者又は恒久的施設を有する非居住者について適用する。

Supplementary Provisions, Article 38Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Minors' Accounts

第三十八条（未成年者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 37-14-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a minor's account prescribed in item (i) of that paragraph that is opened on or after January 1, 2023 and a tax-exempt management account prescribed in item (iii) of that paragraph that is established on or after that date, and the provisions then in force continue to govern a minor's account prescribed in of the Former Act on Special Measures Concerning Taxation that was opened before that date and a tax-exempt management account prescribed in that was established before that date.

新租税特別措置法第三十七条の十四の二第五項の規定は、令和五年一月一日以後に開設される同項第一号に規定する未成年者口座及び同日以後に設けられる同項第三号に規定する非課税管理勘定について適用し、同日前に開設されたに規定する未成年者口座及び同日前に設けられたに規定する非課税管理勘定については、なお従前の例による。

The provisions of Article 37-14-2, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a minor's account prescribed in paragraph (20) of that Article whose submission prescribed in that paragraph is received on or after April 1, 2022, and the provisions then in force continue to govern a written notification of closure of a minor's account prescribed in of the Former Act on Special Measures Concerning Taxation whose submission prescribed in was received before that date.

新租税特別措置法第三十七条の十四の二第二十二項の規定は、令和四年四月一日以後に同条第二十項に規定する提出を受ける同項に規定する未成年者口座廃止届出書について適用し、同日前にに規定する提出を受けたに規定する未成年者口座廃止届出書については、なお従前の例による。

The provisions of Article 37-14-2, paragraphs (28) through (30) of the New Act on Special Measures Concerning Taxation apply to an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article that occurs on or after the Effective Date, and the provisions then in force continue to govern an event of non-performance of contract, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that occurred before the Effective Date.

新租税特別措置法第三十七条の十四の二第二十八項から第三十項までの規定は、施行日以後に生ずる同条第六項に規定する契約不履行等事由について適用し、施行日前に生じたに規定する契約不履行等事由については、なお従前の例による。

Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation, etc. Due to a Merger, etc.

第三十九条（合併等により外国親法人株式等の交付を受ける場合の課税の特例等に関する経過措置）

The provisions of Articles 37-14-3 and 37-14-4 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.

新租税特別措置法第三十七条の十四の三及び第三十七条の十四の四の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。

Supplementary Provisions, Article 40Transitional Measures Concerning Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.

第四十条（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 of Article 40-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.

新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条に規定する資産の譲渡について適用し、個人が施行日前に行ったに規定する資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan

第四十一条（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置）

The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a gift referred to in that paragraph that the individual referred to in that paragraph makes on or after the Effective Date, and the provisions then in force continue to govern a gift referred to in of the Former Act on Special Measures Concerning Taxation that the individual referred to in made before the Effective Date.

新租税特別措置法第四十条の三の二第一項の規定は、同項の個人が施行日以後に行う同項の贈与について適用し、の個人が施行日前に行ったの贈与については、なお従前の例による。

Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents

第四十二条（非居住者の内部取引に係る課税の特例に関する経過措置）

The provisions of Article 40-3-3, paragraphs (1), (2), (4), (9), (11) and (13) through (27) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a nonresident for 2020 and prior years.

新租税特別措置法第四十条の三の三第一項、第二項、第四項、第九項、第十一項及び第十三項から第二十七項までの規定は、非居住者の令和三年分以後の所得税について適用し、非居住者の令和二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 Article 40-3-3, paragraphs (5) through (8), (10) and (12) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2021 and subsequent years.

新租税特別措置法第四十条の三の三第五項から第八項まで、第十項及び第十二項の規定は、非居住者の令和三年分以後の所得税について適用する。

Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Residents

第四十三条（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, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in and the partially taxable amount for a financial subsidiary, etc. prescribed in for 2018 and each prior year of a resident listed in any of the items of paragraph (1) of that Article.

新租税特別措置法第四十条の四第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる居住者の令和元年分以後の各年分の課税対象金額等（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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、各号に掲げる居住者の平成三十年分以前の各年分のに規定する課税対象金額、に規定する部分課税対象金額及びに規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。

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

新租税特別措置法第四十条の四第二項（第二号ロ及びハに係る部分に限る。）、第六項（及びに係る部分に限る。）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, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in and the partially taxable amount for a financial affiliated corporation prescribed in for 2018 and each prior year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.

新租税特別措置法第四十条の七第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である居住者の令和元年分以後の各年分の課税対象金額等（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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該居住者に係る同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、に規定する特殊関係株主等である居住者の平成三十年分以前の各年分のに規定する課税対象金額、に規定する部分課税対象金額及びに規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。

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

新租税特別措置法第四十条の七第二項（第三号ロ及びハに係る部分に限る。）、第六項（及びに係る部分に限る。）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 44Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction

第四十四条（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 applied by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in of the New Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern public pensions, etc. prescribed in of the Former Income Tax Act 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二項第一号の規定により読み替えられたの規定は、令和二年一月一日以後に支払うべきに規定する公的年金等について適用し、同日前に支払うべきに規定する公的年金等については、なお従前の例による。

Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income

第四十五条（国外所得金額の計算の特例に関する経過措置）

The provisions of Article 41-19-5, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a resident for 2020 and prior years.

新租税特別措置法第四十一条の十九の五第四項から第六項まで及び第十三項の規定は、居住者の令和三年分以後の所得税について適用し、居住者の令和二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 46Transitional Measures Concerning Special Provisions on Requests for Reassessment by Insurance Beneficiaries, etc. of Insurance Annuities

第四十六条（保険年金の保険金受取人等に係る更正の請求の特例に関する経過措置）

With regard to a request for reassessment under the provisions of of the Former Act on Special Measures Concerning Taxation made before the Effective Date by a person prescribed in , the provisions then in force continue to govern.

に規定する者が施行日前に行ったの規定による更正の請求については、なお従前の例による。

Supplementary Provisions, Article 47Transitional Measures Concerning Special Provisions on Taxation of Interest Received by a Foreign Financial Institution, etc. from Bond Transactions with Repurchase/Resale Agreements, etc.

第四十七条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置）

The provisions of Article 42-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the interest received prescribed in that a specified foreign corporation prescribed in of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that it commenced before the Effective Date.

新租税特別措置法第四十二条の二第三項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する支払を受ける利子について適用し、に規定する特定外国法人が施行日前に開始したに規定する振替国債に係る特定債券現先取引につき支払を受けるに規定する支払を受ける利子については、なお従前の例による。

The provisions of Article 42-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in paragraph (5) of that Article that a specified foreign corporation prescribed in that paragraph that is the trustee of a qualified foreign securities investment trust prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in paragraph (3) of that Article that it commences on or after the Effective Date.

新租税特別措置法第四十二条の二第五項の規定は、同項に規定する適格外国証券投資信託の受託者である同項に規定する特定外国法人が施行日以後に開始する同条第三項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同条第五項に規定する支払を受ける利子について適用する。

Supplementary Provisions, Article 48Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第四十八条（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）

Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation begins on or after the Effective Date, 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 for which the consolidated parent corporation business year prescribed in that paragraph of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date.

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、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同項に規定する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。

Supplementary Provisions, Article 49Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where Small and Medium Sized Enterprises, etc. Acquire Machinery, etc.

第四十九条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置）

The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning a small and medium sized enterprise prescribed in that paragraph) 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六第一項（同項に規定する中小企業者に係る部分に限る。）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 50Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects

第五十条（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 42-11-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

新租税特別措置法第四十二条の十一の二第一項及び第二項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定事業用機械等について適用し、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特定事業用機械等については、なお従前の例による。

Supplementary Provisions, Article 51Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment

第五十一条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date.

新租税特別措置法第四十二条の十二の三第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）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。以下この条において同じ。）をする同項に規定する経営改善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経営改善設備については、なお従前の例による。

Where a corporation received the delivery of a business improvement guidance and advice document prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.

法人が、施行日前にに規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係るに規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備とみなして、同条の規定を適用する。

Supplementary Provisions, Article 52Transitional Measures Concerning Depreciation by Corporations

第五十二条（法人の減価償却に関する経過措置）

With regard to depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 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 the acquisition, etc. 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をするの中欄に掲げる減価償却資産について適用する。

With regard to the application of the provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date, the phrase "small and medium sized enterprise (excluding one that falls under an excluded business operator prescribed in Article 42-4, paragraph (8), item (viii))" in that paragraph is deemed to be replaced with "small and medium sized enterprise".

法人の施行日前に開始した事業年度における新租税特別措置法第四十四条の二第一項の規定の適用については、同項中「中小企業者（第四十二条の四第八項第八号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、「中小企業者」とする。

The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date.

新租税特別措置法第四十七条の二（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取得又は新築をする同条第一項に規定する特定都市再生建築物について適用する。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of ; hereinafter the same applies in this paragraph) and structures listed in that a corporation acquired or newly built before the Effective Date, the provisions of (limited to the part concerning buildings listed in and structures listed in ) remain in force. In such a case, the phrase "business year falls under a consolidated business year" in is deemed to be replaced with "business year falls under a consolidated business year prescribed in prior to the amendment by ", and the phrase "" with " prior to the amendment by , which remains in force pursuant to the provisions of Article 69, paragraph (5) of the Supplementary Provisions of that Act".

法人が施行日前に取得又は新築をしたに掲げる建築物（ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及びに掲げる構築物については、（に掲げる建築物及びに掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中「事業年度が」とあるのは「事業年度がの規定による改正前のに規定する」と、「」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第六十九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の規定による改正前の」とする。

Supplementary Provisions, Article 53Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators

第五十三条（新事業開拓事業者投資損失準備金に関する経過措置）

With regard to the shares prescribed in of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that constitute the partnership property of an investment limited partnership and that are held, in each business year ending on or after the Effective Date, by a corporation that has concluded an investment limited partnership contract prescribed in pertaining to an investment limited partnership prescribed in (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in obtained before the Effective Date, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "of " in is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by (hereinafter referred to as the 'Former Act on Strengthening Industrial Competitiveness' in )", the phrase "" with " of the Former Act on Strengthening Industrial Competitiveness", the phrase "(the Act on Strengthening Industrial Competitiveness" with "(the Former Act on Strengthening Industrial Competitiveness", the phrase "certification of a change" with "certification of a change (including a certification of a change under of the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of )", and the phrase "" with "", the phrase "is a consolidated business year" in with "is a consolidated business year prescribed in prior to the amendment by (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the 2020 Amendment' in ) (hereinafter referred to as a 'consolidated business year' in )", the phrase "" with " prior to the amendment by , which remains in force pursuant to the provisions of Article 70 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in and )", and the phrase "consolidated income" with "consolidated income prescribed in Before the 2020 Amendment", the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "" in with " Before the 2020 Amendment", and the phrase "provisions (" with "provisions (... of the Act on Special Measures Concerning Taxation Before the 2020 Amendment".

施行日前に受けたに規定する計画の認定に係るに規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係るに規定する投資事業有限責任組合契約を締結している法人が施行日以後に終了する各事業年度において有している当該投資事業有限責任組合の組合財産であるに規定する新事業開拓事業者のに規定する株式については、の規定は、なおその効力を有する。この場合において、中「に」とあるのは「にの規定による改正前の産業競争力強化法（以下において「旧産業競争力強化法」という。）」と、「」とあるのは「」と、「（産業競争力強化法」とあるのは「（旧産業競争力強化法」と、「変更の認定」とあるのは「変更の認定（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変更の認定を含む。）」と、「」とあるのは「」と、中「が連結事業年度」とあるのは「がの規定による改正前の租税特別措置法（以下において「令和二年旧措置法」という。）に規定する連結事業年度（以下において「連結事業年度」という。）」と、「」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第七十条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租税特別措置法（及びにおいて「旧効力措置法」という。）」と、「連結所得」とあるのは「に規定する連結所得」と、中「」とあるのは「」と、中「」とあるのは「」と、中「」とあるのは「」と、「規定（」とあるのは「規定（令和二年旧措置法」とする。

Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.

第五十四条（中小企業等の貸倒引当金の特例に関する経過措置）

With regard to the calculation of the amount of income for each business year beginning on or before March 31, 2023 of a corporation prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions of remain in force. In such a case, the phrase "March 31, 2019" in is deemed to be replaced with "March 31, 2023", the phrase "Small and Medium Sized Businesses, etc." with "Small and Medium Sized Enterprises, etc.", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)".

に規定する法人の令和五年三月三十一日以前に開始する各事業年度の所得の金額の計算については、の規定は、なおその効力を有する。この場合において、中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「中小企業等」とあるのは「中小企業者等」と、「百分の百十」とあるのは「百分の百十（平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。）」とする。

Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations

第五十五条（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 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.

新租税特別措置法第六十五条の三（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Articles 65-3 through 65-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.

新租税特別措置法第六十五条の三から第六十五条の五まで（新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第十五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。

The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.

新租税特別措置法第六十五条の四（第一項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、法人が附則第一条第十七号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行ったに規定する土地等の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 56Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates

第五十六条（国外関連者との取引に係る課税の特例等に関する経過措置）

The provisions of Article 66-4, paragraphs (1), (2), (7), (12), (14) and (16) through (32) 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 the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.

新租税特別措置法第六十六条の四第一項、第二項、第七項、第十二項、第十四項及び第十六項から第三十二項までの規定は、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について適用し、法人の同日前に開始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 of Article 66-4, paragraphs (8) through (11), (13) and (15) 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.

新租税特別措置法第六十六条の四第八項から第十一項まで、第十三項及び第十五項の規定は、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について適用する。

The provisions of Article 66-4-3, paragraphs (5) through (7) and (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a foreign corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a foreign corporation that began before that date.

新租税特別措置法第六十六条の四の三第五項から第七項まで及び第十四項の規定は、外国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について適用し、外国法人の同日前に開始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 57Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.

第五十七条（対象純支払利子等に係る課税の特例に関する経過措置）

The provisions of Article 66-5-2 and Article 66-5-3, paragraph (1) 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 the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.

新租税特別措置法第六十六条の五の二及び第六十六条の五の三第一項の規定は、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について適用し、法人の同日前に開始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 of Article 66-5-3, paragraphs (3) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before that date.

新租税特別措置法第六十六条の五の三第三項及び第八項の規定は、令和二年四月一日以後に確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations

第五十八条（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 (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in and the partially taxable amount for a financial subsidiary, etc. prescribed in pertaining to business years ending before the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article.

新租税特別措置法第六十六条の六第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる内国法人の施行日以後に終了する事業年度に係る課税対象金額等（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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、各号に掲げる内国法人の施行日前に終了した事業年度に係るに規定する課税対象金額、に規定する部分課税対象金額及びに規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。

The provisions of Article 66-6, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning and ) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply 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 partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount 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 partially applicable amount for a financial subsidiary, etc., for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in pertaining to that amount of applicable income, the partially applicable amount prescribed in and the partially taxable amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in and the partially taxable amount for a financial subsidiary, etc. prescribed in pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.

新租税特別措置法第六十六条の六第二項（第二号ロ及びハに係る部分に限る。）、第六項（及びに係る部分に限る。）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 66-7, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in for business years ending before the Effective Date of a domestic corporation prescribed in .

新租税特別措置法第六十六条の七第一項及びの規定は、同条第一項に規定する内国法人の施行日以後に終了する事業年度の課税対象金額等（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をいい、当該内国法人に係る同項に規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係る同項に規定する外国法人税の額について適用し、に規定する内国法人の施行日前に終了した事業年度の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に規定する外国法人税の額については、なお従前の例による。

The provisions of Article 66-8, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before the Effective Date.

新租税特別措置法第六十六条の八第十四項の規定は、施行日以後に確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。

The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in and the partially taxable amount for a financial affiliated corporation prescribed in pertaining to business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.

新租税特別措置法第六十六条の九の二第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度に係る課税対象金額等（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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、に規定する特殊関係株主等である内国法人の施行日前に終了した事業年度に係るに規定する課税対象金額、に規定する部分課税対象金額及びに規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。

The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning and ) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply 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 partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount 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 partially applicable amount for a financial affiliated corporation, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income prescribed in of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in pertaining to that amount of applicable income, the partially applicable amount prescribed in and the partially taxable amount prescribed in pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in and the partially taxable amount for a financial affiliated corporation prescribed in pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.

新租税特別措置法第六十六条の九の二第二項（第三号ロ及びハに係る部分に限る。）、第六項（及びに係る部分に限る。）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。

The provisions of Article 66-9-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in for business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in .

新租税特別措置法第六十六条の九の三第一項及び第二項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度の課税対象金額等（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をいい、当該内国法人に係る同項に規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係る同項に規定する外国法人税の額について適用し、に規定する特殊関係株主等である内国法人の施行日前に終了した事業年度の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に規定する外国法人税の額については、なお従前の例による。

Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise

第五十九条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）

With regard to corporation tax of a corporation for the business year that includes the day on which the fact prescribed in of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent business year, in the case where that fact occurred with respect to the corporation before the Effective Date, the provisions then in force continue to govern.

法人について施行日前にに規定する事実が生じた場合における当該法人の当該事実が生じた日を含む事業年度以後の各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 60Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds

第六十条（振替国債の償還差益等の非課税等に関する経過措置）

The provisions of Article 67-17, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to the margin prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the margin prescribed in that a specified foreign corporation prescribed in of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that it commenced before the Effective Date.

新租税特別措置法第六十七条の十七第九項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する差益について適用し、に規定する特定外国法人が施行日前に開始したに規定する振替国債に係る特定債券現先取引につき支払を受けるに規定する差益については、なお従前の例による。

Supplementary Provisions, Article 61Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income

第六十一条（国外所得金額の計算の特例に関する経過措置）

The provisions of Article 67-18, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation that began before that date.

新租税特別措置法第六十七条の十八第四項から第六項まで及び第十三項の規定は、内国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について適用し、内国法人の同日前に開始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 62Transitional Measures Concerning Special Provisions on Taxation on Mergers of Agricultural Cooperatives, etc.

第六十二条（農業協同組合等の合併に係る課税の特例に関する経過措置）

With regard to a merger listed in of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date by a federation of agricultural cooperatives whose district covers the entire country as prescribed in , the provisions then in force continue to govern.

に規定する全国の区域を地区とする農業協同組合連合会が施行日前に行ったに掲げる合併については、なお従前の例による。

Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.

第六十三条（適格合併等の範囲等に関する特例に関する経過措置）

The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and the provisions then in force continue to govern mergers, company splits and share exchanges carried out before the Effective Date.

新租税特別措置法第六十八条の二の三の規定は、施行日以後に行われる合併、分割及び株式交換について適用し、施行日前に行われた合併、分割及び株式交換については、なお従前の例による。

Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger

第六十四条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）

The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.

新租税特別措置法第六十八条の三の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。

Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.

第六十五条（課税所得の範囲の変更等の場合の特例に関する経過措置）

The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to an ordinary corporation prescribed in Article 2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation and a cooperative, etc. prescribed in item (i)-4 of that paragraph that come to fall under a public interest corporation, etc. prescribed in item (i)-3 of that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that came to fall under a public interest corporation, etc. prescribed in on or before the Effective Date.

新租税特別措置法第六十八条の三の四第一項及び第二項の規定は、施行日後に新租税特別措置法第二条第二項第一号の三に規定する公益法人等に該当することとなる同項第二号の二に規定する普通法人及び同項第一号の四に規定する協同組合等について適用し、施行日以前にに規定する公益法人等に該当することとなったに規定する特定普通法人等については、なお従前の例による。

Supplementary Provisions, Article 66Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.

第六十六条（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 (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning a small or medium-sized consolidated corporation prescribed in ) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.

（に規定する中小連結法人に係る部分に限る。）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。

Supplementary Provisions, Article 67Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. for Specified Business Use in a Promotion Area for Regional Economy Advancement Projects

第六十七条（連結法人が地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 68-14-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use 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, manufactured or constructed before the Effective Date.

及びの規定は、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製作若しくは建設をするに規定する特定事業用機械等について適用し、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又は製作若しくは建設をしたに規定する特定事業用機械等については、なお従前の例による。

Supplementary Provisions, Article 68Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment

第六十八条（特定中小連結法人が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that pertains to the business improvement equipment prescribed in ) apply to business improvement 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 carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement 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 carried out the acquisition, etc. before the Effective Date.

（に規定する経営改善設備に係るに規定する経営改善指導助言書類に係る部分に限る。）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。以下この条において同じ。）をするに規定する経営改善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経営改善設備については、なお従前の例による。

Where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the delivery of a business improvement guidance and advice document prescribed in of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of apply.

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、施行日前にに規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係るに規定する経営改善設備の取得等をする場合には、当該経営改善設備をに規定する経営改善設備とみなして、の規定を適用する。

Supplementary Provisions, Article 69Transitional Measures Concerning Depreciation by Consolidated Corporations

第六十九条（連結法人の減価償却に関する経過措置）

With regard to depreciable assets listed in the middle column of of the table 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 carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.

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（取得又は製作若しくは建設をいう。次項において同じ。）をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 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 carries out the acquisition, etc. 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をするの中欄に掲げる減価償却資産について適用する。

With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in )" in is deemed to be replaced with "small or medium-sized consolidated corporation".

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が施行日前に開始した連結事業年度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。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to specified urban renaissance buildings 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 newly builds on or after the Effective Date.

（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又は新築をするに規定する特定都市再生建築物について適用する。

With regard to buildings listed in of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of ; hereinafter the same applies in this paragraph) and structures listed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of (limited to the part concerning buildings listed in and structures listed in ) remain in force. In such a case, the phrase "" in is deemed to be replaced with " prior to the amendment by , which remains in force pursuant to the provisions of Article 52, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in and )", the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept 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が施行日前に取得又は新築をしたに掲げる建築物（ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及びに掲げる構築物については、（に掲げる建築物及びに掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、中「」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十二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の規定による改正前の租税特別措置法（及びにおいて「旧効力措置法」という。）」と、中「」とあるのは「」と、中「」とあるのは「」とする。

Supplementary Provisions, Article 70Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators of Consolidated Corporations

第七十条（連結法人の新事業開拓事業者投資損失準備金に関する経過措置）

With regard to the shares prescribed in of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that constitute the partnership property of an investment limited partnership and that are held, in each consolidated business year 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 has concluded an investment limited partnership contract prescribed in pertaining to an investment limited partnership prescribed in (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in obtained before the Effective Date, the provisions of of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "" in is deemed to be replaced with "", and the phrase "" with "", the phrase "" in with " prior to the amendment by , which remains in force pursuant to the provisions of Article 53 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in and )", the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "" in with " of the Former Act on Special Measures Concerning Taxation Kept 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、施行日前に受けたに規定する計画の認定に係るに規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係るに規定する投資事業有限責任組合契約を締結しているものが施行日以後に終了する各連結事業年度において有している当該投資事業有限責任組合の組合財産であるに規定する新事業開拓事業者のに規定する株式については、の規定は、なおその効力を有する。この場合において、中「」とあるのは「」と、「」とあるのは「」と、中「」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十三条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租税特別措置法（及びにおいて「旧効力措置法」という。）」と、中「」とあるのは「」と、中「」とあるのは「」とする。

Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc.

第七十一条（中小連結法人等の貸倒引当金の特例に関する経過措置）

With regard to the calculation of the amount of consolidated income for each consolidated business year beginning on or before March 31, 2023 of a cooperative, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, the provisions of remain in force. In such a case, the phrase "March 31, 2019" in is deemed to be replaced with "March 31, 2023", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)".

に規定する協同組合等の令和五年三月三十一日以前に開始する各連結事業年度の連結所得の金額の計算については、の規定は、なおその効力を有する。この場合において、中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「百分の百十」とあるのは「百分の百十（平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。）」とする。

Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Consolidated Corporations

第七十二条（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 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New 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 makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a 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 made before the Effective Date.

（新租税特別措置法第六十五条の三第一項第四号に係る部分に限る。）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行うに規定する土地等の譲渡に係る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が施行日前に行ったに規定する土地等の譲渡に係る法人税については、なお従前の例による。

The provisions of Articles 68-74 through 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New 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 makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.

（新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。）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附則第一条第十五号に定める日以後に行うに規定する土地等の譲渡に係る法人税について適用する。

The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New 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 makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a 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 made before that date.

（新租税特別措置法第六十五条の四第一項第二十五号（同号の買取りをする者に係る部分に限る。）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附則第一条第十七号に定める日以後に行うに規定する土地等の譲渡に係る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が同日前に行ったに規定する土地等の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 73Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates

第七十三条（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 Article 68-88, paragraphs (1), (7), (12), (14) and (16) through (33) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.

、、、及びの規定は、連結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について適用し、連結法人の同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。

The provisions of Article 68-88, paragraphs (8) through (11), (13) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020.

、及びの規定は、連結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について適用する。

Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations

第七十四条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置）

The provisions of Article 68-89-2 and Article 68-89-3, paragraph (1) 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 prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated corporation begins on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph of a consolidated corporation began before that date.

及びの規定は、連結法人の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が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について適用し、連結法人の同項に規定する連結親法人事業年度が同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。

The provisions of Article 68-89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before that date.

の規定は、令和二年四月一日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations

第七十五条（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 (1), paragraph (2) (limited to the part concerning ) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the individually taxable amount, etc. (meaning the individually taxable amount prescribed in , the individually taxable partial amount prescribed in and the individually taxable partial amount for a financial subsidiary, etc. prescribed in , and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in pertaining to the consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation listed in any of the items of , and the provisions then in force continue to govern the case of calculating the individually taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in and the individually taxable partial amount for a financial subsidiary, etc. prescribed in pertaining to consolidated business years ending before the Effective Date of a consolidated corporation listed in any of the items of .

、（イ（３）から（５）までに係る部分に限る。）及びの規定は、各号に掲げる連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（に規定する個別課税対象金額、に規定する個別部分課税対象金額及びに規定する個別金融子会社等部分課税対象金額をいい、当該連結法人に係るに規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、各号に掲げる連結法人の施行日前に終了した連結事業年度に係るに規定する個別課税対象金額、に規定する個別部分課税対象金額及びに規定する個別金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。

The provisions of Article 68-90, paragraph (2) (limited to the part concerning ), paragraph (6) (limited to the part concerning and ) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in and the individually taxable amount prescribed in pertaining to that amount of applicable income, 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., for business years beginning on or after the Effective Date of a foreign affiliated company prescribed in , and the provisions then in force continue to govern the amount of applicable income prescribed in of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in pertaining to that amount of applicable income, 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., for business years beginning before the Effective Date of a foreign affiliated company prescribed in .

（ロ及びハに係る部分に限る。）、（及びに係る部分に限る。）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, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in pertaining to the individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in , and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated corporation prescribed in , and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in for consolidated business years ending before the Effective Date of a consolidated corporation prescribed in .

及びの規定は、に規定する連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（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をいい、当該連結法人に係るに規定する外国関係会社の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係るに規定する外国法人税の額について適用し、に規定する連結法人の施行日前に終了した連結事業年度の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外国法人税の額については、なお従前の例による。

The provisions of Article 68-92, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.

の規定は、施行日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。

The provisions of Article 68-93-2, paragraph (2) (limited to the part concerning ) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the individually taxable amount, etc. (meaning the individually taxable amount prescribed in , the individually taxable partial amount prescribed in and the individually taxable partial amount for a financial affiliated corporation prescribed in , and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in pertaining to the consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in , and the provisions then in force continue to govern the case of calculating the individually taxable amount prescribed in of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in and the individually taxable partial amount for a financial affiliated corporation prescribed in pertaining to consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in .

（イ（３）から（５）までに係る部分に限る。）及びの規定は、に規定する特殊関係株主等である連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（に規定する個別課税対象金額、に規定する個別部分課税対象金額及びに規定する個別金融関係法人部分課税対象金額をいい、当該連結法人に係るに規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）を計算する場合について適用し、に規定する特殊関係株主等である連結法人の施行日前に終了した連結事業年度に係るに規定する個別課税対象金額、に規定する個別部分課税対象金額及びに規定する個別金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。

The provisions of Article 68-93-2, paragraph (2) (limited to the part concerning ), paragraph (6) (limited to the part concerning and ) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in and the individually taxable amount prescribed in pertaining to that amount of applicable income, 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, for business years beginning on or after the Effective Date of a foreign affiliated corporation prescribed in , and the provisions then in force continue to govern the amount of applicable income prescribed in of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in pertaining to that amount of applicable income, 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, for business years beginning before the Effective Date of a foreign affiliated corporation prescribed in .

（ロ及びハに係る部分に限る。）、（及びに係る部分に限る。）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, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in pertaining to the individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in , and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in , and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in for consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in .

及びの規定は、に規定する特殊関係株主等である連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（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をいい、当該連結法人に係るに規定する外国関係法人の平成三十年四月一日以後に開始した事業年度に係るものに限る。）に係るに規定する外国法人税の額について適用し、に規定する特殊関係株主等である連結法人の施行日前に終了した連結事業年度の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外国法人税の額については、なお従前の例による。

Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small or Medium-Sized Consolidated Corporation

第七十六条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）

With regard to corporation tax of a consolidated parent corporation or its consolidated subsidiary corporation for the consolidated business year that includes the day on which the fact prescribed in of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent consolidated business year, in the case where that fact occurred before the Effective Date with respect to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern.

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について施行日前にに規定する事実が生じた場合における当該連結親法人又はその連結子法人の当該事実が生じた日を含む連結事業年度以後の各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 77Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations

第七十七条（連結法人の連結国外所得金額の計算の特例に関する経過措置）

The provisions of Article 68-107-2, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.

及びの規定は、連結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について適用し、連結法人の同日前に開始した連結事業年度分の法人税については、なお従前の例による。

Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. That Are Consolidated Corporations in the Event of a Specified Merger

第七十八条（特定の合併等が行われた場合の連結法人である株主等の課税の特例に関する経過措置）

The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.

の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。

Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第七十九条（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, paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to residential land, etc. prescribed in paragraph (1) of that Article (referred to as "residential land, etc." in the following paragraph) acquired through inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax pertaining to residential land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation acquired through 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及び第六項の規定は、施行日以後に相続又は遺贈により取得する同条第一項に規定する宅地等（次項において「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。

With regard to the application of the provisions of Article 69-4, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation to residential land, etc. acquired through inheritance or bequest during the period from the Effective Date to March 31, 2022, 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, 2019".

施行日から令和四年三月三十一日までの間に相続又は遺贈により取得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一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、「平成三十一年四月一日以後」とする。

The provisions of Article 70-2-2, paragraphs (1), (4) and (10) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in acquired before the Effective Date.

新租税特別措置法第七十条の二の二第一項、第四項及びの規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得したに規定する信託受益権、金銭又はに規定する金銭等に係る贈与税については、なお従前の例による。

With regard to the application of the provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to June 30, 2019, the phrase "and paragraphs (11) and (12)" in paragraph (2), item (i), (a) of that Article is deemed to be replaced with "and paragraph (11)", the phrase "paragraph (12), item (v)" in paragraph (6) of that Article with "paragraph (12), item (iii)", the phrase "Employment Insurance Act; the same applies in the following paragraph" in paragraph (11), item (iii) of that Article with "Employment Insurance Act", and the phrase "paragraph (12), item (iv)" in paragraphs (14) and (15) of that Article with "paragraph (12), item (ii)".

施行日から令和元年六月三十日までの間における新租税特別措置法第七十条の二の二の規定の適用については、同条第二項第一号イ中「並びに第十一項及び第十二項」とあるのは「及び第十一項」と、同条第六項中「第十二項第五号」とあるのは「第十二項第三号」と、同条第十一項第三号中「をいう。次項において同じ」とあるのは「をいう」と、同条第十四項及び第十五項中「第十二項第四号」とあるのは「第十二項第二号」とする。

The provisions of Article 70-2-3, paragraphs (1) and (4) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in acquired before the Effective Date.

新租税特別措置法第七十条の二の三第一項及び第四項の規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得したに規定する信託受益権、金銭又はに規定する金銭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 70-2-5, paragraphs (1) and (2), Article 70-2-6, paragraphs (1) and (2), Article 70-2-7, paragraph (1) (limited to the part concerning the age requirement for a special business donee prescribed in that paragraph), Article 70-7, paragraph (2), item (iii), (a) and Article 70-7-5, paragraph (2), item (vi), (a) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to property acquired by gift on or after April 1, 2022, and the provisions then in force continue to govern gift tax pertaining to property acquired by gift before that date.

新租税特別措置法第七十条の二の五第一項及び第二項、第七十条の二の六第一項及び第二項、第七十条の二の七第一項（同項に規定する特例事業受贈者の年齢の要件に係る部分に限る。）、第七十条の七第二項第三号イ並びに第七十条の七の五第二項第六号イの規定は、令和四年四月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。

With regard to the application of the provisions of Article 70-2-8 and Article 70-6-8, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation in the case where a gift is made during the period from the Effective Date to March 31, 2022, the phrase "18 years of age" in those provisions is deemed to be replaced with "20 years of age".

施行日から令和四年三月三十一日までの間に贈与をする場合における新租税特別措置法第七十条の二の八及び第七十条の六の八第二項第二号イの規定の適用については、これらの規定中「十八歳」とあるのは、「二十歳」とする。

With regard to the prescription of the national government's right to collect the gift tax or inheritance tax specified in each of the following items (including interest tax and delinquent tax relating to that gift tax or inheritance tax) in the case where the written notification listed in was submitted before April 1, 2020, notwithstanding the provisions of Article 70-4, paragraph (29), Article 70-6, paragraph (34), Article 70-6-6, paragraph (12), Article 70-7, paragraph (10) and Article 70-7-2, paragraph (11) of the New Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

令和二年四月一日前に次の各号に掲げる届出書の提出があった場合における当該各号に定める贈与税又は相続税（当該贈与税又は相続税に係る利子税及び延滞税を含む。）の徴収を目的とする国の権利の時効については、新租税特別措置法第七十条の四第二十九項、第七十条の六第三十四項、第七十条の六の六第十二項、第七十条の七第十項及び第七十条の七の二第十一項の規定にかかわらず、なお従前の例による。

the written notification referred to in of the Former Act on Special Measures Concerning Taxation: the gift tax prescribed in ;

の届出書　に規定する贈与税

the written notification referred to in of the Former Act on Special Measures Concerning Taxation: the inheritance tax prescribed in ;

の届出書　に規定する相続税

the written notification referred to in of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in ;

の届出書　ロに規定する猶予中相続税額に相当する相続税

the written notification referred to in of the Former Act on Special Measures Concerning Taxation: the gift tax equivalent to the amount of gift tax under a grace period prescribed in ;

の届出書　ロに規定する猶予中贈与税額に相当する贈与税

the written notification referred to in of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in .

の届出書　ロに規定する猶予中相続税額に相当する相続税

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.

附則第一条第十七号に掲げる規定の施行の際現にに掲げる貸付けが行われている場合におけるの規定の適用については、なお従前の例による。

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.

附則第一条第十七号に掲げる規定の施行の際現にに掲げる貸付けが行われている場合におけるの規定の適用については、なお従前の例による。

The provisions of Article 70-6-8 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired by gift on or after January 1, 2019.

新租税特別措置法第七十条の六の八の規定は、平成三十一年一月一日以後に贈与により取得をする同条第二項第一号に規定する特定事業用資産に係る贈与税について適用する。

With regard to the application of the provisions of Article 70-6-8, paragraph (10) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".

施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の八第十項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。

The provisions of Article 70-6-10 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired through inheritance or bequest on or after January 1, 2019.

新租税特別措置法第七十条の六の十の規定は、平成三十一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一号に規定する特定事業用資産に係る相続税について適用する。

With regard to the application of the provisions of Article 70-6-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".

施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の十第十一項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。

Supplementary Provisions, Article 80Transitional Measures Concerning Special Provisions on Liquor Tax Rates

第八十条（酒税の税率の特例に関する経過措置）

The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before October 1, 2019.

令和元年十月一日前に課した、又は課すべきであった酒税については、なお従前の例による。

Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Tobacco Tax Rates

第八十一条（たばこ税の税率の特例に関する経過措置）

The provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before October 1, 2019.

令和元年十月一日前に課した、又は課すべきであったたばこ税については、なお従前の例による。

Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax

第八十三条（自動車重量税の特例に関する経過措置）

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation) to which the provisions of of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2019, the provisions then in force continue to govern.

令和元年五月一日前にの規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。）に係るの規定の適用については、なお従前の例による。

Supplementary Provisions, Article 84Transitional Measures Concerning Payment of Special Refunds

第八十四条（特別還付金の支給に関する経過措置）

With regard to the application of the provisions of of the Former Act on Special Measures Concerning Taxation to a special refund prescribed in pertaining to a written claim for a special refund prescribed in that an individual submitted before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に提出したに規定する特別還付金請求書に係るに規定する特別還付金についてのの規定の適用については、なお従前の例による。

Supplementary Provisions, Article 115Transitional Measures Concerning Penal Provisions

第百十五条（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 116Delegation to Cabinet Order

第百十六条（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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