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 Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 (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第十一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の四第一項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 Article 10-5-2, paragraph (1) 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旧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 Article 10-5-2, paragraph (1) 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 paragraph 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、施行日前に旧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同項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 items (i) through (iii) of the table in Article 11, paragraph (1) 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。）をした旧租税特別措置法第十一条第一項の表の第一号から第三号まで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 item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item 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等をする同号の中欄に掲げる減価償却資産について適用する。
The provisions of Article 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 Article 14, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (2), item (ii) of that Article that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force.
個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項第一号に掲げる建築物（同号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。）及び同条第二項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二号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 Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before that date.
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 Article 33, paragraph (1) 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、同日前に旧租税特別措置法第三十三条第一項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 Article 34, paragraph (1) 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旧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 Article 34-2, paragraph (1) 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旧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 Article 35, paragraph (3) 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旧租税特別措置法第三十五条第三項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 Article 37-10, paragraph (3), item (i) 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旧租税特別措置法第三十七条の十第三項第一号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 Article 37-10, paragraph (3), item (ii) 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旧租税特別措置法第三十七条の十第三項第二号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 Article 37-13 of the Former Act on Special Measures Concerning Taxation and Article 37-13-2 of the Former Act on Special Measures Concerning Taxation with respect to specified shares specified in Article 37-13, paragraph (1), item (iii) 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旧租税特別措置法第三十七条の十三第一項第三号に定める特定株式に係る同条及び旧租税特別措置法第三十七条の十三の二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 Article 37-14, paragraph (5), item (i) 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旧租税特別措置法第三十七条の十四第五項第一号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 whose absence from Japan prescribed in that paragraph occurs 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 Article 37-14-2, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date and a tax-exempt management account prescribed in item (iii) of that paragraph 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旧租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座及び同日前に設けられた同項第三号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 Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation whose submission prescribed in that paragraph 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、同日前に旧租税特別措置法第三十七条の十四の二第二十項に規定する提出を受けた同項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 Article 37-14-2, paragraph (6) 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、施行日前に生じた旧租税特別措置法第三十七条の十四の二第六項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 Article 40-2 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旧租税特別措置法第四十条の二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 Article 40-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual referred to in that paragraph 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、旧租税特別措置法第四十条の三の二第一項の個人が施行日前に行った同項の贈与については、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。