Supplementary Provisions, Article 30Transitional Measures Concerning Special Income Tax Credit Where Salaries, etc. Are Increased and Capital Investment Is Made, etc.
第三十条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置）
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 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五の四の規定は、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 31Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
第三十一条（所得税の額から控除される特別控除額の特例に関する経過措置）
The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning its items) 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六第五項（各号に係る部分に限る。）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。
With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1), items (xii) and (xiii) | (xii) the provisions of paragraphs (7) through (9) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (7) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, the amount obtained by deducting, from the maximum deferred asset tax credit prescribed in paragraph (8) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (9) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, respectively (xiii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items | (xii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items |
| Paragraph (5) | , item (xi) or item (xii) | or item (xi) |
施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項第十二号及び第十三号 | 十二 前条第七項から第九項までの規定 それぞれ同条第七項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第八項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第九項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 十三 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 | 十二 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 |
| 第五項 | 、第十一号又は第十二号 | 又は第十一号 |
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 item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter through paragraph (5)) before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 11-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十一条の三第一項及び第三項の規定は、個人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第十一条の三第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
With regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Independence of Depopulated Areas" in the first column of that item is deemed to be replaced with "former Act on Special Measures for the Promotion of Independence of Depopulated Areas as of March 31, 2021".
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第二号から第四号までの第三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。
With regard to the application of the provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (1)" in that paragraph is deemed to be replaced with "Article 10-5-4-2, paragraph (1)".
施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十二条第一項の規定の適用については、同項中「第十条の五の五第一項」とあるのは、「第十条の五の四の二第一項」とする。
With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force.
個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years.
新租税特別措置法第十九条第二項の規定は、令和四年分以後の所得税について適用する。
With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "or the amount of deferred assets, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred assets, with regard to" with "with regard to".
施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第十九条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
Supplementary Provisions, Article 33Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Individuals
第三十三条（個人の農業経営基盤強化準備金に関する経過措置）
The provisions of Article 24-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023, and with regard to income tax for 2022 and prior years, the provisions then in force continue to govern.
新租税特別措置法第二十四条の二第一項の規定は、令和五年分の所得税について適用し、令和四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 34Transitional Measures Concerning the Special Deduction for Blue Returns
第三十四条（青色申告特別控除に関する経過措置）
The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4), item (i)) 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. In this case, if an individual who has obtained the approval of the district director for filing a blue return prescribed in Article 2, paragraph (1), item (xi) of the Act on Special Measures Concerning Taxation has, in that year, with regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation, obtained the approval prescribed in that item and, in the manner specified by Order of the Ministry of Finance prescribed in that item, kept and preserved the electronic or magnetic records prescribed in that item pertaining to those books and documents, or kept those electronic or magnetic records and preserved them on the computer output microfilm prescribed in that item, the individual is deemed to satisfy, in that year, the requirement listed in Article 25-2, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第二十五条の二（第四項第一号に係る部分に限る。）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。この場合において、租税特別措置法第二条第一項第十一号に規定する青色申告書を提出することにつき税務署長の承認を受けている個人が、その年において旧租税特別措置法第二十五条の二第四項第一号に規定する財務省令で定める帳簿書類につき同号に規定する承認を受けて同号に規定する財務省令で定めるところにより当該帳簿書類に係る同号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同号に規定する電子計算機出力マイクロフィルムによる保存を行っているときは、その年において新租税特別措置法第二十五条の二第四項第一号に掲げる要件を満たしているものとみなす。
Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第三十五条（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 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) 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 34-2, 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の二第二項（第三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 then in force continue to govern a transfer of assets listed in the left-hand column of item (iii) or (v) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities, etc.
第三十六条（有価証券の譲渡による所得の課税の特例等に関する経過措置）
The provisions of Article 37-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (viii)) apply to money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of a public and corporate bond other than a specified public and corporate bond prescribed in that item, and the provisions then in force continue to govern money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation was to receive before the Effective Date through the redemption prescribed in item (viii) of that paragraph of a public and corporate bond other than a specified public and corporate bond prescribed in that item.
新租税特別措置法第三十七条の十（第三項第八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同号に規定する特定公社債以外の公社債の同号に規定する償還により施行日以後に交付を受けるべき金銭又は金銭以外の資産について適用し、旧租税特別措置法第三十七条の十第三項の居住者又は恒久的施設を有する非居住者が同項第八号に規定する特定公社債以外の公社債の同号に規定する償還により施行日前に交付を受けるべき金銭又は金銭以外の資産については、なお従前の例による。
The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification choosing withholding for a specified account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a written notification choosing withholding for a specified account prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第三十七条の十一の四第一項の規定は、施行日以後に行う同項に規定する特定口座源泉徴収選択届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書の同項に規定する提出については、なお従前の例による。
The provisions of Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a covered transfer, etc. prescribed in paragraph (2) of that Article that is made on or after January 1, 2022, and the provisions then in force continue to govern a covered transfer, etc. prescribed in Article 37-11-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date.
新租税特別措置法第三十七条の十一の四第三項の規定は、令和四年一月一日以後に行われる同条第二項に規定する対象譲渡等について適用し、同日前に行われた旧租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等については、なお従前の例による。
The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の同項に規定する提出については、なお従前の例による。
The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
新租税特別措置法第三十七条の十三の三の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
施行日前に受けた旧租税特別措置法第三十七条の十三の三第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (13) of the Former Act on Special Measures Concerning Taxation of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第三十七条の十四第十三項の規定は、施行日以後に行う同項に規定する金融商品取引業者等変更届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四第十三項に規定する金融商品取引業者等変更届出書の同項に規定する提出については、なお従前の例による。
The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a tax-exempt account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (16) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a tax-exempt account prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第三十七条の十四第十六項の規定は、施行日以後に行う同項に規定する非課税口座廃止届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四第十六項に規定する非課税口座廃止届出書の同項に規定する提出については、なお従前の例による。
The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a minor's account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a minor's account prescribed in that paragraph that was made 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項の規定は、施行日以後に行う同項に規定する未成年者口座廃止届出書の同項に規定する提出について適用し、施行日前に行った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未成年者口座廃止届出書の同項に規定する提出については、なお従前の例による。
Supplementary Provisions, Article 37Transitional Measures Concerning Special Income Tax Credit, etc. Where a Person Has Housing Loans, etc. in Year-End Adjustment
第三十七条（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除等に関する経過措置）
The provisions of Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第四十一条の二の二の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の二の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-3-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
新租税特別措置法第四十一条の三の四の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の三の四第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。