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Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act

第二条（所得税法施行規則の一部改正に伴う経過措置）

The provisions of , (excluding, on or after January 1, 2004, the part pertaining to ), , , (excluding, on or after the date of enforcement of the , the part pertaining to ) and prior to amendment by the provisions of (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act" in this Article), which are based on the provisions of (limited to the part pertaining to and ) of the Income Tax Act prior to amendment by the provisions of , which remains in force pursuant to the provisions of (hereinafter referred to as the "Former Income Tax Act" in this Article), and on the provisions of prior to amendment by the provisions of , which remains in force pursuant to the provisions of (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act" in this Article), remain in force. In this case, during the period from the date prescribed in until the day before the date of enforcement of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 53 of 2007) (hereinafter referred to as the "Financial Instruments and Exchange Act Effective Date" in this Article and ), "elderly person, etc." in the provisions of , and of the Former Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "Person with a Disability or other eligible person"; in of the Former Regulation for Enforcement of the Income Tax Act, "" is deemed to be replaced with "Article 3-6, paragraph (1) of the Regulation for Enforcement of the Income Tax Act", "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person", " and " is deemed to be replaced with "", and "prescribed in" is deemed to be replaced with "prescribed in the proof of physical disability passbook, the pension certificate for the survivors' basic pension or other documents specified by Ministry of Finance Order of the Person with a Disability or other eligible person prescribed in , and a copy of the certificate of residence, the certificate of insured person under the Health Insurance Act, the driver's license or other document certifying the name, date of birth and domicile of the Person with a Disability or other eligible person prescribed in "; in , "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person", and "" is deemed to be replaced with ""; in , "each item of " is deemed to be replaced with "each item of Article 3-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act"; in , "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person"; in , "" is deemed to be replaced with "each item of Article 3-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act"; in , "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person"; and in the provisions of and of the Former Regulation for Enforcement of the Income Tax Act, "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person"; and on or after the Financial Instruments and Exchange Act Effective Date, "elderly person, etc." in of the Former Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "Person with a Disability or other eligible person"; in of the Former Regulation for Enforcement of the Income Tax Act, "solicitation" is deemed to be replaced with "solicitation for acquisition", "beneficiary certificate" is deemed to be replaced with "beneficial interest", and "Securities and Exchange Act" is deemed to be replaced with "Financial Instruments and Exchange Act"; in of the Former Regulation for Enforcement of the Income Tax Act, "a long-term credit bank prescribed in (Definitions)" is deemed to be replaced with "long-term credit bank debentures under the provisions of (Issuance of Long-Term Credit Bank Debentures)", "an ordinary bank prescribed in (Special Provisions on Issuance of Debentures) that has obtained the authorization under (" is deemed to be replaced with "specified bonds under the provisions of (Issuance of Specified Bonds) (including the case where applied mutatis mutandis pursuant to ) (", ", which remains in force" is deemed to be replaced with ", which the provisions then in force continue to govern", "that has obtained the authorization of (limited to those for which the dissolving financial institution prescribed in pertaining to the merger is a foreign exchange bank prescribed in )" is deemed to be replaced with "(including the case where applied mutatis mutandis pursuant to ; the same applies hereinafter in ) that has obtained the authorization of, the debentures prescribed in that are issued by it", and "(Issuance of Debentures of National Federations), debentures issued by a federation of shinkin banks having the whole country as its district, the Shoko Chukin Bank or the Norinchukin Bank" is deemed to be replaced with "(Issuance of National Federation Bonds), national federation bonds under the provisions thereof, Norinchukin Bank bonds under the provisions of or Shoko Chukin Bank bonds under the provisions of ", and in , "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person"; in of the Former Regulation for Enforcement of the Income Tax Act, "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person", and "interest and similar income" is deemed to be replaced with "interest, distribution of proceeds or dividend of surplus"; in of the Former Regulation for Enforcement of the Income Tax Act, "" is deemed to be replaced with "Article 3-6, paragraph (1) of the Regulation for Enforcement of the Income Tax Act", "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person", " and " is deemed to be replaced with "", and "prescribed in" is deemed to be replaced with "prescribed in the proof of physical disability passbook, the pension certificate for the survivors' basic pension or other documents specified by Ministry of Finance Order of the Person with a Disability or other eligible person prescribed in , and a copy of the certificate of residence, the certificate of insured person under the Health Insurance Act, the driver's license or other document certifying the name, date of birth and domicile of the Person with a Disability or other eligible person prescribed in "; in , "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person", "the certificate of matters entered in the alien registration ledger prescribed in " is deemed to be replaced with "the certificate of matters entered in the alien registration ledger (meaning a document certifying the matters registered in the alien registration ledger of the head of a local government)", and "the document prescribed in as applied mutatis mutandis in " is deemed to be replaced with "the document specified by Ministry of Finance Order that certifies the name, date of birth and domicile prescribed in as deemed to be replaced pursuant to the provisions of of the Supplementary Provisions (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) of the (Cabinet Order No. 363 of 2002; referred to as the "Securities Market Improvement Order" in paragraph (3) through paragraph (5))"; in , "the documents listed in the items of as applied mutatis mutandis in paragraph (1)" is deemed to be replaced with "the document specified by Ministry of Finance Order that certifies the name, date of birth and domicile prescribed in as deemed to be replaced pursuant to the provisions of "; in , "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person", and in , " as applied mutatis mutandis in " is deemed to be replaced with " as deemed to be replaced pursuant to the provisions of "; in , " as applied mutatis mutandis in paragraph (1)" is deemed to be replaced with "the document specified by Ministry of Finance Order that certifies the name, date of birth and domicile prescribed in as deemed to be replaced pursuant to the provisions of "; in , "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person"; and in the provisions of and of the Former Regulation for Enforcement of the Income Tax Act, "elderly person, etc." is deemed to be replaced with "Person with a Disability or other eligible person".

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所得税法（以下この条において「旧所得税法」という。）（及びに係る部分に限る。）の規定及び証券決済制度等の改革による証券市場の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所得税法施行令（以下この条において「旧所得税法施行令」という。）の規定に基づくの規定による改正前の所得税法施行規則（以下この条において「旧所得税法施行規則」という。）、（平成十六年一月一日以後は、に係る部分を除く。）、、、（の施行の日以後は、に係る部分を除く。）及びの規定は、なおその効力を有する。この場合において、の施行の日（以下この条及びにおいて「金融商品取引法施行日」という。）の前日までの間は、、及びの規定中「老人等」とあるのは「障害者等」と、中「」とあるのは「」と、「老人等」とあるのは「障害者等」と、「及び」とあるのは「」と、「規定する」とあるのは「規定する障害者等の身体障害者手帳、遺族基礎年金の年金証書その他の財務省令で定める書類及びに規定する障害者等の氏名、生年月日及び住所を証する住民票の写し、健康保険法の被保険者証、運転免許証その他の」と、中「老人等」とあるのは「障害者等」と、「」とあるのは「」と、中「各号」とあるのは「各号」と、中「老人等」とあるのは「障害者等」と、中「」とあるのは「各号」と、中「老人等」とあるのは「障害者等」と、からまでの規定及び中「老人等」とあるのは「障害者等」とし、金融商品取引法施行日以後は、中「老人等」とあるのは「障害者等」と、中「勧誘」とあるのは「取得勧誘」と、「受益証券」とあるのは「受益権」と、「証券取引法」とあるのは「金融商品取引法」と、中「（定義）に規定する長期信用銀行」とあるのは「（長期信用銀行債の発行）の規定による長期信用銀行債」と、「（債券の発行の特例）に規定する普通銀行での認可を受けたもの（」とあるのは「（特定社債の発行）（（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債（」と、「なおその効力を有するものとされる」とあるのは「なお従前の例によることとされる」と、「の認可を受けたもの（その合併に係るに規定する消滅金融機関がに規定する外国為替銀行であるものに限る。）」とあるのは「（（合併に関する規定の準用）において準用する場合を含む。以下において同じ。）の認可を受けたものの発行するの債券」と、「（全国連合会の債券の発行）に規定する全国を地区とする信用金庫連合会、商工組合中央金庫又は農林中央金庫からその発行する債券」とあるのは「（全国連合会債の発行）の規定による全国連合会債、（農林債の発行）（商工債の発行）の規定による商工債」と、中「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、「利子等」とあるのは「利子、収益の分配又は剰余金の配当」と、中「」とあるのは「」と、「老人等」とあるのは「障害者等」と、「及び」とあるのは「」と、「規定する」とあるのは「規定する障害者等の身体障害者手帳、遺族基礎年金の年金証書その他の財務省令で定める書類及びに規定する障害者等の氏名、生年月日及び住所を証する住民票の写し、健康保険法の被保険者証、運転免許証その他の」と、中「老人等」とあるのは「障害者等」と、「に規定する外国人登録原票の記載事項証明書」とあるのは「外国人登録原票の記載事項証明書（地方公共団体の長の外国人登録原票に登録された事項を証する書類をいう。）」と、「において準用するに規定する書類」とあるのは「証券決済制度等の改革による証券市場の整備等のための関係法律の整備等に関する法律の施行に伴う関係政令の整備等に関する政令（平成十四年政令第三百六十三号。において「証券市場整備政令」という。）（所得税法施行令の一部改正に伴う経過措置）の規定により読み替えられたに規定する氏名、生年月日及び住所を証する財務省令で定める書類」と、中「において準用する各号に掲げる書類」とあるのは「の規定により読み替えられたに規定する氏名、生年月日及び住所を証する財務省令で定める書類」と、中「老人等」とあるのは「障害者等」と、中「において準用する」とあるのは「の規定により読み替えられた」と、中「において準用する」とあるのは「の規定により読み替えられたに規定する氏名、生年月日及び住所を証する財務省令で定める書類」と、中「老人等」とあるのは「障害者等」と、からまでの規定及び中「老人等」とあるのは「障害者等」とする。

The provisions of and of the Former Regulation for Enforcement of the Income Tax Act, which are based on the provisions of (limited to the part pertaining to ) of the Former Income Tax Act that remain in force pursuant to the provisions of and on the provisions of of the Former Order for Enforcement of the Income Tax Act that remain in force pursuant to the provisions of , remain in force. In this case, during the period from the date of enforcement of the through December 31, 2003, "public interest trust" in and of the Former Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "public interest trust, etc."; during the period from January 1, 2004 through the day before the Financial Instruments and Exchange Act Effective Date, "public interest trust" in of the Former Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "public interest trust, etc.", and "public interest trust" in of the Former Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "public interest trust, etc.", and ", each item of " is deemed to be replaced with "or , or "; and on or after the Financial Instruments and Exchange Act Effective Date, "Investment Trust management business operator" in of the Former Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "Investment Trust management company", "public interest trust" in is deemed to be replaced with "public interest trust, etc.", "public interest trust" in of the Former Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "public interest trust, etc.", ", each item of " is deemed to be replaced with "or , or ", "beneficiary certificate or" is deemed to be replaced with "beneficial interest or", and "Investment Trust management business operator" is deemed to be replaced with "Investment Trust management company".

の規定によりなおその効力を有するものとされる（に係る部分に限る。）の規定及びの規定によりなおその効力を有するものとされるからまでの規定に基づく及びの規定は、なおその効力を有する。この場合において、の施行の日から平成十五年十二月三十一日までの間は、及び中「公益信託」とあるのは「公益信託等」とし、平成十六年一月一日から金融商品取引法施行日の前日までの間は、中「公益信託」とあるのは「公益信託等」と、中「公益信託」とあるのは「公益信託等」と、「、各号」とあるのは「又は、若しくは」とし、金融商品取引法施行日以後は、中「投資信託委託業者」とあるのは「投資信託委託会社」と、中「公益信託」とあるのは「公益信託等」と、中「公益信託」とあるのは「公益信託等」と、「、各号」とあるのは「又は、若しくは」と、「受益証券又は」とあるのは「受益権若しくは」と、「投資信託委託業者」とあるのは「投資信託委託会社」とする。

The forms specified in Appended Table III (1), Appended Table V (5) and Appended Table VIII (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act" in this Article) may, for the time being, be replaced by the statements or reports specified in the corresponding provisions of the Former Regulation for Enforcement of the Income Tax Act, with entries made in them in accordance with Appended Table III (1), Appended Table V (5) and Appended Table VIII (1) of the New Regulation for Enforcement of the Income Tax Act.

の規定による改正後の所得税法施行規則（以下この条において「新所得税法施行規則」という。）（一）、（五）及び（一）に定める書式は、当分の間、旧所得税法施行規則の相当の規定に定める計算書又は調書に、（一）、（五）及び（一）に準じて、記載したものをもってこれに代えることができる。

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