Supplementary Provisions, Article 15Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十五条（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 the provisions of Article 7 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2021 and subsequent years, and with regard to income tax for 2020 and prior years, the provisions then in force continue to govern.
別段の定めがあるものを除き、第七条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、令和三年分以後の所得税について適用し、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 16Transitional Measures Concerning Separate Taxation on Interest Income, etc.
第十六条（利子所得の分離課税等に関する経過措置）
The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph (meaning a public and corporate bond prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 36, paragraph (1) of the Supplementary Provisions) that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after the Effective Date, and with regard to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三条（第一項第四号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が施行日以後に支払を受けるべき同項第一号に規定する特定公社債以外の公社債（租税特別措置法第二条第一項第五号に規定する公社債をいう。以下この条及び附則第三十六条第一項において同じ。）の利子について適用し、第七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。）第三条第一項の居住者又は恒久的施設を有する非居住者が施行日前に支払を受けるべき同項第一号に規定する特定公社債以外の公社債の利子については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan, etc.
第十七条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置）
The provisions of Article 3-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in the return referred to in paragraph (6) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (6) of that Article.
新租税特別措置法第三条の三第八項の規定は、施行日以後に同条第六項の支払の取扱者に対して行う同条第八項に規定する電磁的方法による同条第六項の申告書に記載すべき事項の提供について適用する。
Supplementary Provisions, Article 18Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
第十八条（障害者等の少額公債の利子の非課税に関する経過措置）
The provisions of Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation that are submitted on or after the Effective Date, and with regard to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation and a return under Article 10, paragraph (4) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were submitted before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四条第二項において準用する新所得税法第十条第五項の規定は、施行日以後に提出する新租税特別措置法第四条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書について適用し、施行日前に提出した旧租税特別措置法第四条第二項において準用する旧所得税法第十条第三項に規定する特別非課税貯蓄申告書及び旧租税特別措置法第四条第二項において準用する旧所得税法第十条第四項の申告書については、なお従前の例による。
The provisions of Article 10, paragraphs (8) and (9) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the business office or similar place of the financial institution referred to in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第四条第二項において準用する新所得税法第十条第八項及び第九項の規定は、施行日以後に新租税特別措置法第四条第二項において準用する新所得税法第十条第八項の金融機関の営業所等に対して行う新租税特別措置法第四条第二項において準用する新所得税法第十条第八項に規定する電磁的方法による新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。
Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on the Submission of an Application to Exempt Asset-Building Savings from Taxation, etc.
第十九条（財産形成非課税申込書等の提出の特例に関する経過措置）
The provisions of Article 4-3-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (1) of that Article, of the required particulars prescribed in that paragraph and the matters to be stated in the documents prescribed in paragraph (5) of that Article, made on or after the Effective Date.
Supplementary Provisions, Article 20Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts
第二十条（特定寄附信託の利子所得の非課税に関する経過措置）
The provisions of Article 4-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a return for a specified donation trust prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to a return for a specified donation trust prescribed in Article 4-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四条の五第三項の規定は、施行日以後に提出する同項に規定する特定寄附信託申告書について適用し、施行日前に提出した旧租税特別措置法第四条の五第三項に規定する特定寄附信託申告書については、なお従前の例による。
The provisions of Article 4-5, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in a return for a specified donation trust prescribed in paragraph (3) of that Article and the matters to be stated in a copy of the contract document of the specified donation trust contract prescribed in that paragraph, made on or after the Effective Date to the business office or similar place prescribed in that paragraph of the trustee of the specified donation trust referred to in paragraph (3) of that Article.
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation, etc. on Interest from Book-Entry Government Bonds, etc.
第二十一条（振替国債等の利子の課税の特例等に関する経過措置）
The provisions of Article 5-2, paragraph (17) (including as applied with the terms replaced pursuant to the provisions of paragraph (19) of that Article, and including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and paragraph (18) (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 5-2, paragraph (17) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the specified book-entry transfer institution, etc. or the specified trustee referred to in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 5-2, paragraph (1), Article 5-3, paragraph (1) or Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the matters to be stated in a written notification of a partnership, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, or the matters to be stated in a return specified in Article 5-2, paragraph (12), item (i) or (iii) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation), or the matters to be stated in a written notification specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation.
新租税特別措置法第五条の二第十七項（同条第十九項の規定により読み替えて適用する場合並びにこれらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）及び第十八項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）の規定は、施行日以後に新租税特別措置法第五条の二第十七項の特定振替機関等又は特定受託者に対して行う同項に規定する電磁的方法による租税特別措置法第五条の二第一項、第五条の三第一項若しくは第四十一条の十三の三第一項に規定する非課税適用申告書に記載すべき事項、新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に規定する組合等届出書に記載すべき事項及び新租税特別措置法第五条の二第四項に規定する組合契約書等の写しに記載されている事項又は租税特別措置法第五条の二第十二項第一号若しくは第三号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）に定める申告書に記載すべき事項若しくは租税特別措置法第五条の二第十二項第二号若しくは第四号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に定める届出書に記載すべき事項及び租税特別措置法第五条の二第十二項第二号若しくは第四号に定める組合契約書等の写しに記載されている事項の提供について適用する。
Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
第二十二条（民間国外債等の利子の課税の特例に関する経過措置）
The provisions of Article 6, paragraph (8) (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article; the same applies hereinafter in this Article) and paragraph (9) (including as applied mutatis mutandis pursuant to Article 6, paragraphs (11) and (13) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in a written application for a tax exemption prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article), made on or after the Effective Date to the person who pays the interest referred to in paragraph (8) of that Article.
Supplementary Provisions, Article 23Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置）
The provisions of Article 8, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in the written statement referred to in paragraph (4) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (4) of that Article.
新租税特別措置法第八条第五項の規定は、施行日以後に同条第四項の支払の取扱者に対して行う同条第五項に規定する電磁的方法による同条第四項の明細書に記載すべき事項の提供について適用する。
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by a Financial Instruments Business Operator, etc. That Has Purchased Beneficial Interests in a Publicly Offered Securities Investment Trust for Shares and Similar Interests
第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置）
The provisions of Article 9-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (3) of that Article, of the matters to be stated in the return referred to in paragraph (2) of that Article, made on or after the Effective Date to the payer prescribed in paragraph (2) of that Article.
新租税特別措置法第九条の五第三項の規定は、施行日以後に同条第二項に規定する支払者に対して行う同条第三項に規定する電磁的方法による同条第二項の申告書に記載すべき事項の提供について適用する。
Supplementary Provisions, Article 25Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
第二十五条（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 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
新租税特別措置法第十条の規定は、令和四年分以後の所得税について適用し、令和三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 26Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Highly Energy-Saving Equipment, etc. Is Acquired
第二十六条（高度省エネルギー増進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）
With regard to highly energy-saving equipment, etc. prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that an individual acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that an individual listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item, the provisions then in force continue to govern:
個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる個人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
an individual listed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: of the depreciable assets specified in that item (meaning depreciable assets prescribed in Article 2, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 32 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as having been confirmed before the Effective Date to be particularly effective in rationalizing the use of energy (meaning energy prescribed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation);
旧租税特別措置法第十条の二第一項第一号に掲げる個人 同号に定める減価償却資産（租税特別措置法第二条第一項第六号に規定する減価償却資産をいう。以下この条及び附則第三十二条において同じ。）のうちエネルギー（旧租税特別措置法第十条の二第一項第一号に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの
a person who has installed a factory, etc. referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy (Act No. 49 of 1979) for which the certification under that paragraph was obtained before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 47, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);
施行日前にエネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第四十六条第一項の認定を受けた同項の工場等を設置している者 旧租税特別措置法第十条の二第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）
a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 118, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the shipper collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper collaborative energy conservation plan as a result of that change).
施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 旧租税特別措置法第十条の二第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）
Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Acquires Machinery, etc.
第二十七条（中小事業者が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 10-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十条の三第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第一項に規定する特定機械装置等については、なお従前の例による。
Supplementary Provisions, Article 28Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
第二十八条（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）
With regard to business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の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。
Supplementary Provisions, Article 29Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Specified Management Capacity Improvement Equipment, etc.
第二十九条（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; the same applies hereinafter in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and with regard to specified management improvement equipment, etc. prescribed in Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第十条の五の三第一項の規定は、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項に規定する特定経営力向上設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第十条の五の三第一項に規定する特定経営力向上設備等については、なお従前の例による。