Supplementary Provisions, Article 54Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
第五十四条（地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置）
The provisions then in force continue to govern the corporation tax, for the applicable business year prescribed in Article 42-12, paragraph (6), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to the plan for developing specified business facilities in areas for improving regional vitality, etc., of a corporation that obtained, before the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
旧租税特別措置法第四十二条の十二第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項に規定する計画の認定を受けた法人の当該地方活力向上地域等特定業務施設整備計画に係る同条第六項第三号に規定する適用年度分の法人税については、なお従前の例による。
Supplementary Provisions, Article 55Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased
第五十五条（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置）
If a corporation, in a business year beginning on or after the Effective Date, receives the application of the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the preceding Article, then with regard to the application of the provisions of Article 42-12-5, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation, the credit-eligible increase in salaries, etc. paid to employees prescribed in those provisions is the remaining amount after deducting from that credit-eligible increase in salaries, etc. paid to employees the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of salary or other wages (meaning salary or other wages prescribed in Article 42-12-5, paragraph (5), item (iii) of the Former Act on Special Measures Concerning Taxation) paid to the persons who formed the basis for calculating the amount to be deducted under the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation.
法人の施行日以後に開始する事業年度において前条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旧租税特別措置法第四十二条の十二の規定の適用を受ける場合には、新租税特別措置法第四十二条の十二の五第一項及び第二項の規定の適用については、これらの規定に規定する控除対象雇用者給与等支給増加額は、当該控除対象雇用者給与等支給増加額から旧租税特別措置法第四十二条の十二の規定による控除を受ける金額の計算の基礎となった者に対する給与等（旧租税特別措置法第四十二条の十二の五第五項第三号に規定する給与等をいう。）の支給額として政令で定めるところにより計算した金額を控除した残額とする。
Supplementary Provisions, Article 56Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Production Process Efficiency Improvement Equipment, etc. Is Acquired, etc.
第五十六条（生産工程効率化等設備を取得した場合等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 42-12-6, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained on or after the Effective Date, and the provisions then in force continue to govern production process efficiency improvement equipment, etc. prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed and that is stated in a specified certified energy-use environmental burden reduction business adaptation plan prescribed in that paragraph pertaining to a specified certification prescribed in that paragraph obtained before the Effective Date.
新租税特別措置法第四十二条の十二の六第一項及び第二項の規定は、法人が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生産工程効率化等設備で施行日以後に受ける同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについて適用し、法人が取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の六第一項に規定する生産工程効率化等設備で施行日前に受けた同項に規定する特定認定に係る同項に規定する特定認定エネルギー利用環境負荷低減事業適応計画に記載されたものについては、なお従前の例による。
Supplementary Provisions, Article 57Transitional Measures Concerning the Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
第五十七条（法人税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3), (5), (7) and (8) 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1), item (iii) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-4, paragraph (7), Article 42-5, paragraph (2)" in paragraph (2) of that Article with "Article 42-4, paragraph (7)", the phrase "Article 42-4, paragraph (19), item (x), Article 42-5, paragraph (5), item (v)" in paragraph (3) of that Article with "Article 42-4, paragraph (19), item (x)", the phrase "item (iv), item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in paragraph (5) of that Article with "item (iv)", the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (7) of that Article with "Article 42-4-2, paragraph (2)" and the phrase ", item (iv) or item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in that paragraph with "or item (iv)", and the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (8) of that Article with "Article 42-4-2, paragraph (2)" and the phrase "Article 42-4-2, paragraph (4), Article 42-5, paragraph (6)" in that paragraph with "Article 42-4-2, paragraph (4)".
施行日から附則第一条第十三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四十二条の十三第一項から第三項まで、第五項、第七項及び第八項の規定の適用については、同条第一項第三号中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、同条第二項中「第四十二条の四第七項、第四十二条の五第二項」とあるのは「第四十二条の四第七項」と、同条第三項中「第四十二条の四第十九項第十号、第四十二条の五第五項第五号」とあるのは「第四十二条の四第十九項第十号」と、同条第五項中「第四号、第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「第四号」と、同条第七項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「、第四号又は第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「又は第四号」と、同条第八項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「第四十二条の四の二第四項、第四十二条の五第六項」とあるのは「第四十二条の四の二第四項」とする。
With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (2)" in paragraph (1), item (xiv) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", the phrase "Article 42-12-6, paragraph (3)" in item (xv) of that paragraph with "paragraph (3) of the preceding Article", the phrase ", Article 42-12-6, paragraph (4) or (7) or paragraph (3) of the preceding Article" in paragraph (2) of that Article with "or paragraph (4) or (7) of the preceding Article", and the phrase ", Article 42-12-6, paragraph (5) or (8) or paragraph (4) of the preceding Article" in paragraph (3) of that Article with "or paragraph (5) or (8) of the preceding Article".
施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十三第一項から第三項までの規定の適用については、同条第一項第十四号中「第四十二条の十二の六第二項」とあるのは「前条第二項」と、同項第十五号中「第四十二条の十二の六第三項」とあるのは「前条第三項」と、同条第二項中「、第四十二条の十二の六第四項若しくは第七項又は前条第三項」とあるのは「又は前条第四項若しくは第七項」と、同条第三項中「、第四十二条の十二の六第五項若しくは第八項又は前条第四項」とあるのは「又は前条第五項若しくは第八項」とする。
The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in that paragraph that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in Article 42-13, paragraph (7) of the Former Act on Special Measures Concerning Taxation that end at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
新租税特別措置法第四十二条の十三第七項の規定は、同項に規定する通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項に規定する適用対象事業年度分の法人税について適用し、旧租税特別措置法第四十二条の十三第七項に規定する通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の同項に規定する適用対象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 58Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.
第五十八条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置）
With regard to the application of the provisions of Article 42-14, paragraphs (1) and (4) 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-5, paragraph (1) or paragraph (2) or Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-6, paragraph (2)" in paragraph (4) of that Article with "Article 42-6, paragraph (2)", the phrase "the provisions of ... or Article 42-5, paragraph (1)" in item (ii) of that paragraph with "the provisions of ...", the phrase "Article 42-4, paragraph (8), item (vi), (b) or item (vii) (including as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item)" in that item with "paragraph (8), item (vi), (b) or item (vii) of that Article", and the phrase "case: Article 42-4, paragraph (8), item (vi), (b)" in that item with "case: item (vi), (b) of that paragraph".
施行日から附則第一条第十三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四十二条の十四第一項及び第四項の規定の適用については、同条第一項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、同条第四項中「第四十二条の五第一項若しくは第二項若しくは同条第三項第二号において準用する第四十二条の四第十四項、第四十二条の六第二項」とあるのは「第四十二条の六第二項」と、同項第二号中「又は第四十二条の五第一項の規定」とあるのは「の規定」と、「第四十二条の四第八項第六号ロ又は第七号（これらの規定を第四十二条の五第三項第二号において準用する場合を含む。以下この号において同じ。）」とあるのは「同条第八項第六号ロ又は第七号」と、「場合 第四十二条の四第八項第六号ロ」とあるのは「場合 同項第六号ロ」とする。
The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-4, paragraphs (4) and (14) of the New Act on Special Measures Concerning Taxation) apply to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation prescribed in that paragraph beginning on or after the Effective Date (excluding an eligible business year prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph), and to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation that falls under an eligible business year prescribed in paragraph (8), item (ii) of Article 42-4 of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.
新租税特別措置法第四十二条の十四第四項（新租税特別措置法第四十二条の四第四項及び第十四項に係る部分に限る。）の規定は、新租税特別措置法第四十二条の四第四項又は第十四項の規定により新租税特別措置法第四十二条の十四第四項に規定する通算法人の施行日以後に開始する同項に規定する五年内事業年度（新租税特別措置法第四十二条の四第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）の所得に対する法人税の額から控除された金額及び新租税特別措置法第四十二条の四第四項又は第十四項の規定により同条第八項第三号の通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項第二号に規定する適用対象事業年度に該当する新租税特別措置法第四十二条の十四第四項に規定する五年内事業年度の所得に対する法人税の額から控除された金額について適用する。
With regard to the application of the provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (3)" in that paragraph is deemed to be replaced with "or Article 42-12-6, paragraph (3)".
施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十四第四項の規定の適用については、同項中「、第四十二条の十二の六第三項」とあるのは、「又は第四十二条の十二の六第三項」とする。
Supplementary Provisions, Article 59Transitional Measures Concerning Depreciation by Corporations
第五十九条（法人の減価償却に関する経過措置）
With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation that obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027".
旧租税特別措置法第四十八条第一項に規定する特定総合効率化計画について施行日前に同項に規定する認定を受けた法人が令和九年三月三十一日以前に取得又は建設をした同項に規定する倉庫用建物等（施行日以後に同項に規定する倉庫業の用に供した同項に規定する倉庫用建物等にあっては、やむを得ない事情により施行日の前日までにその用に供することができなかったことにつき財務省令で定めるところにより証明がされたものに限る。）については、同条の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。
With regard to the application of the provisions of Article 53, paragraph (2) 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 (xiii) of the Supplementary Provisions, the phrase ", Article 42-4-2, paragraph (1) or Article 42-5, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 42-4-2, paragraph (1)".
施行日から附則第一条第十三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五十三条第二項の規定の適用については、同項中「、第四十二条の四の二第一項又は第四十二条の五第一項」とあるのは、「又は第四十二条の四の二第一項」とする。
Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Taxation in the Case of Expenditure for Undisclosed Purposes
第六十条（使途秘匿金の支出がある場合の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 62, 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in that paragraph is deemed to be replaced with "Article 42-4-2, paragraph (2)".
施行日から附則第一条第十三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六十二条第一項の規定の適用については、同項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは、「第四十二条の四の二第二項」とする。
Supplementary Provisions, Article 61Transitional Measures Concerning the Special Tax Rate for the Transfer, etc. of Land
第六十一条（土地の譲渡等がある場合の特別税率に関する経過措置）
With regard to the application of the provisions of Article 62-3, paragraphs (1) and (9) and Article 63, 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 (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in those provisions is deemed to be replaced with "Article 42-4-2, paragraph (2)".
施行日から附則第一条第十三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六十二条の三第一項及び第九項並びに第六十三条第一項の規定の適用については、これらの規定中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは、「第四十二条の四の二第二項」とする。
Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
第六十二条（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, paragraph (1) (limited to the part concerning item (vi)), paragraph (9) and paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets prescribed in that item that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets prescribed in Article 65, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
新租税特別措置法第六十五条第一項（第六号に係る部分に限る。）、第九項及び第十項の規定は、法人が施行日以後に行う同号に規定する資産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旧租税特別措置法第六十五条第一項第六号に規定する資産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 Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (xxii) and (xxii)-2) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out 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 Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
新租税特別措置法第六十五条の四第一項（第二十二号及び第二十二号の二に係る部分に限る。）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旧租税特別措置法第六十五条の四第一項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。
A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 65-4, paragraph (1), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
認定買受計画は、新租税特別措置法第六十五条の四第一項第二十二号の二に規定する認定除却等計画とみなして、同条の規定を適用する。
The provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to those located within the area set forth in (c) of that column), the assets set forth in the right-hand column of that item that the corporation acquired (including construction and manufacture; hereinafter the same applies in this paragraph and the following paragraph) before the Effective Date or the assets set forth in that column that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号の上欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項及び次項において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of that table and acquires, on or after the Effective Date, assets set forth in the right-hand column of those items, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the assets set forth in the right-hand column of those items that it acquired before the Effective Date or that it acquires on or after the Effective Date and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of those items, the assets set forth in the right-hand column of those items that it acquired before the Effective Date.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第二号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に同表の第二号から第四号までの上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第二号から第四号までの上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、なお従前の例による。